Noriyuki Ogawa is a Partner of GCA FAS Co., Ltd.(now G-FAS Corporation) Prior to joining, he worked for KPMG AZSA & Co (currently KPMG AZSA LLC.) since 2007. He was involved in a wide range of work, such as statutory auditing in various industries and IPO support. More recently, he has extensive experience in due diligence, valuation, PPA, providing advice on M&A Structure. He joined GCA Group （now Houlihan Lokey Group） in 2013. He graduated from Yokohama National University with a B.A. in Economics. Japanese CPA