Hiroshi Shiina

Shiina Hiroshi is a technical advisor to Professor Chika Saka. He was nominated in 2025 by the Japanese Institute of
Certified Public Accountants (JICPA).

Mr. Shiina is a Senior Technical Director at JICPA. Prior to joining JICPA, he served as an Audit Partner at KPMG
Japan for over 20 years, until June 2025. He has been a Certified Public Accountant in Japan since 1991.

Mr. Shiina also holds the Certified Internal Auditor (CIA) and Certified Fraud Examiner (CFE) designations and is a
licensed Information Systems Audit Engineer in Japan.

Mr. Shiina earned a Bachelor of Economics from Keio University (Japan).