NORIYOSHI TACHIBANA (橘　則好)   

CPA (US)

Founded Tachibana Accountancy Professional Corporation (precursor to TOPC in 1996).  Over twenty years of audit experience with Big Four firms after graduating from University of Southern California. Performed all phases of accounting, auditing and tax services of over 300 Japan based companies for over 30 years in New York and Los Angeles including consultation of initial establishment, final liquidation, and mergers and acquisitions of various companies.

TATSUYA OCHIAI (落合　達矢)

CPA (US/Japan)

Formerly a partner at Arthur Andersen LLP, Japanese Business Practice in Los Angeles, and at Azsa Audit Corporation in Tokyo.  Practiced auditing for over 30 years in both US and Japan. Provided consulting services for Japanese multi-national corporations in the US.