Deloitte Touche Tohmatsu LLC (Deloitte Touche Tohmatsu)

Wiki route

This entry sits under financial-regulators INDEX. Read it alongside Ey Shinnihon and PwC Japan LLC (formerly PwC Arata) for peer Big 4 audit context, and Financial licenses for the regulatory boundary of the Certified Public Accountants Act / audit quality control. The CPAAOB supervisory context falls under the jurisdiction of FSA Supervision Bureau and Strategy Development and Management Bureau (FSA Strategy Development and Management Bureau).

1. Firm overview

• Official name: Deloitte Touche Tohmatsu LLC ^•
• English name: Deloitte Touche Tohmatsu LLC ^•
• Legal form: limited-liability audit corporation ^•
• Headquarters: Marunouchi, Chiyoda-ku, Tokyo ^•
• Member network: Deloitte Touche Tohmatsu Limited (DTTL) (London head office) ^•
• Group entities:
  • Deloitte Tohmatsu Consulting LLC (strategy / consulting)
  • Deloitte Tohmatsu Financial Advisory LLC (FAS / M&A)
  • Deloitte Tohmatsu Tax Co. (tax)
  • Deloitte Tohmatsu Risk Advisory LLC (risk / cyber) ^•

2. History

Banking / insurance / securities ^•

• Tohmatsu is involved in audits of major securities firms, asset managers, life and non-life insurers, and regional banks, but the latest auditor of any individual company should be confirmed in EDINET primary sources, and this entry does not enumerate specific client names

Crypto-assets / digital assets ^•

• Blockchain / crypto-asset advisory group
• As referenced in Japan crypto audit-firm landscape — Big4 + Grant Thornton Taiyo + BDO Sanyu crypto-practice comparison, a front-runner in the financial-statement audit + segregated-management audit of FSA-registered VASPs
• Involved in the formulation of the JICPA Industry Committee Practical Guideline 第 61 号 (audit of crypto-asset-related businesses) ^•
• Major domestic crypto-asset exchanges (public, related cases including the bitFlyer group)

Travel Rule / AML consulting ^•

• Consulting relating to Domestic VASP Act on Prevention of Transfer of Criminal Proceeds + FATF Travel Rule Domestic Implementation (2023-)
• AML / sanctions-screening advice
• Coordination with the risk-advisory division (Risk Advisory LLC)

M&A / FAS (separated from audit) ^•

• Deloitte Tohmatsu Financial Advisory (DTFA) handles M&A deal advisory

4. Major listed-FG client relationships (public basis)

Tohmatsu is broadly involved in audits of major financial-sector clients, but because the auditor of any individual company fluctuates over time, this entry limits itself to the verifiable scope:

• Major VASPs — audit track record related to the bitFlyer group, etc. (public-basis references exist) ^•

Note: the auditor of any individual company fluctuates over time. For the latest, confirm using the “auditor status” section of each company’s latest EDINET securities report or JICPA search as a primary source.

5. Regulation / supervision

• Governing law: Certified Public Accountants Act ^•
• Registration: Japanese Institute of Certified Public Accountants (JICPA) ^•
• Supervision: the FSA’s Certified Public Accountants and Auditing Oversight Board (CPAAOB) conducts quality-control reviews / inspections ^•
• CPAAOB inspection results: an outline of the inspection results of major audit firms is published in the annual “Activities of the Certified Public Accountants and Auditing Oversight Board” report ^•

Past disciplinary history ^•

• Individual administrative-disciplinary history should be confirmed each time on the basis of CPAAOB inspection results / FSA disclosures

6. Competitive relationships

Sources: ^[This is a FinWiki analytical comparison of public service descriptions, not an official ranking: Deloitte https://www.deloitte.com/jp/ja/services/audit-assurance.html; EY https://www.shinnihon.or.jp/services/financial-services/; PwC https://www.pwc.com/jp/ja/services/audit-assurance.html; KPMG https://kpmg.com/jp/ja/home/services/audit.html.]

Tier 2: Taiyo Grant Thornton, BDO Sanyu & Co. ^•.

Related

• ey-shinnihon (Big 4 peer)
• pwc-aarata (Big 4 peer)
• kpmg-azsa (Big 4 peer)
• taiyo-grant-thornton (second-tier peer)
• nomura-hd (a major client domain in the securities sector)
• INDEX (Certified Public Accountants Act / audit system)
• fsa-supervision-bureau (CPAAOB supervisory context)
• japan-crypto-audit-firm-landscape (crypto-audit cross-domain)

Sources

• Deloitte Japan audit and assurance: https://www.deloitte.com/jp/ja/services/audit-assurance.html
• Deloitte Japan corporate information: https://www2.deloitte.com/jp/ja/legal/about-deloitte.html
• Deloitte Japan digital assets: https://www.deloitte.com/jp/ja/services/audit-assurance/perspectives/digital-asset.html
• Japanese Institute of Certified Public Accountants (JICPA): https://jicpa.or.jp/
• FSA Certified Public Accountants and Auditing Oversight Board (CPAAOB): https://www.fsa.go.jp/cpaaob/
• EDINET: https://disclosure2.edinet-fsa.go.jp/
• ABeam Consulting (the lineage of its 2003 年 departure from / independence from DTT): https://ja.wikipedia.org/wiki/アビームコンサルティング

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[!info] Verification status confidence: likely (based on v1.0 public sources, 2026-05-24). The legal form, history, Big 4 affiliation, and crypto-asset front-runner status are of high reliability on a public basis. The auditor for individual clients should be confirmed each time in EDINET primary sources.