Tatsuya Higuchi Audit & assurance, Director

Extensive experience in auditing, risk management, and professional ethics across leading firms and professional bodies. Began career at ChuoAoyama Audit Corporation (currently PwC Japan LLC) and mid-sized audit firms, specializing in audits of listed companies, IPO preparation, fund audits, and cross-border engagements under US GAAP and IFRS. Provided accounting advisory services including IFRS transition and J-SOX compliance.

At PwC Japan, led risk management improvement initiatives, including system implementation for insider trading and anti-money laundering regulations, and process automation using RPA.

Since 2014, actively contributed to the Ethics Committee of JICPA, developing the Code of Ethics on non-assurance services and group audits, guidance on responding to Non-compliance with laws and regulations, and audit tools. Participated in global projects such as the IESBA Technology initiative and delivered professional ethics training.

Joined Forvis Mazars in 2025, currently responsible for developing and operating the firm’s quality management system, including ethics and independence frameworks.

 

Expertise areas

  • Manufacturing (Machinery)
  • Commerce (Retail)
  • Healthcare
  • Technology

Sector experience

  • Statutory audits (Financial Instruments Act / Company Act)
  • Voluntary audits
  • US GAAP / IFRS Standards
  • Internal Controls and Accounting Advisory 

Professional qualifications

  • Certified Public Accountant (Japan)
  • CPA admitted in the States of Washington

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