1. About “Ohwa Group”

2. Introduction of our firm 1/3 2007- Established as “Seiritsu Audit Corporation”. 2008- Transferred the head office and Changed name as “Ohwa &Co”. (along with growth) Established “Ohwa Group” with “Ohwa Tax Co” and “SME”. Head Office: Tokyo Partner(CPA):5 CPA20 / Tax Accountants 5 / Others 10 Total 40 （ as of April 2013 ）

3. Introduction of our firm 2/3 We audit and advise based on high quality and reasonable fee and kindly service. We have partners who have much experience and we can provide you high quality service based on global standard. We coordinate with Ohwa Tax Co and SME Support to comply with all companies. We prepare for Corporate tax, Personal tax, Inheritance tax. Also, we advise cash management for companies. We established to advise financial management for small medium-sized enterprises.

4. Introduction of our firm 3/3 We, Ohwa & Co, Ohwa Tax Co. and SME Support achieve “global total services” by cooperating. We aspire for best solution satisfied by client thorough pursuit high quality. In Japanese, Ohwa(“ 應和 ”) means comply and harmony. As noted above, We hope we provide high-quality services and build good relations with client. In difficult economic conditions, we use acknowledge and comply all kinds of request by three strong arrows, “ Ohwa & Co, Ohwa Tax Co. and SME Support”. “Client First” “Global Total Service”

5. About our Service Statutory Audit, Non-statutory audit IPO, Due Diligence, Group Restructuring, Business Restructuring, M&A, MBO, IFRS Project, SME(Small Medium Enterprise) support (IPO, Turnaround) Corporation Tax, Personal Tax, Inheritance Tax, Tax Consulting Bookkeeping (Input Journal Entry, Preparation Financial Statement) Establishment Service, Cash Management

6. Assurance Service 1. Audit company needs 5 CPA Partners (Minimum). 2. Audit company usually has only qualification staff for assurance service. 2. JICPA perform peer review once two or three years. 1. Quality of Audit 2. Function of Advisory 3. Global network for global client 4. Reasonable Fee 1. Experience of Partner and Manager 2. Audit Approach (Ohwa Approach) 3. Reasonable Fee 4. We have global network

7. SME Support (IPO, Turnaround) 1. Solution for business inheritance and stock inheritance. 2. Solution for improvement of company. 3. Turnaround (ex: An big earthquake victim) 4. Support to go to foreign country or subsidiary 1. Experience of Partner and Manager 2. We can provide total service 3. We have global network 1. Advisory of Business inheritance and stock inheritance (Re-organization, IPO Advisory, M&A) 2. Advisory of Turnaround 3. Support to go to foreign country or subsidiary

8. Cooperation with AGN Members 1.To perform global service to Japanese Company. 2.To get Knowledge of global tax, accounting. 3.To expand global network. 1.To support Japanese oversea subsidiaries of our client(s). (Audit, Advisory) *we also can support foreign company which plan to come to Japan. 2. Exchange each other knowledge. (Tax information or accounting information of each country) 3. Communicate with each other to get new client(s).