Page 1 MINORU KIDA 725 South Bixel Street #547 Los Angeles California 90017 Tel & Fax 213 (488) 3453 kidacpa@da2.so-net.ne.jp WORK EXPERIENCE Shinnion & Co. (Ernst & Young International group) Senior Auditor, New Business Development Division (NBD) Previous affiliation: Audits Division Consulting tasks: As a leading consultant for companies seeking to go public (IPO); Osaka, Japan 1998 - 2002 1993 - 1998 Lead and managed consulting teams consisted by 3-5 professionals and established close relationships with all levels of client personnel. Performed preliminary survey in IPO procedures. Organized the internal control systems necessary to become a listed company. Suggested capital policy. Rearranged, as necessary, the capital and transactional relationships between the parent company and its subsidiaries and affiliates. Provided advice on how to make business plans attractive and feasible to stock market officials. Modified accounting policies in accordance with GAAP. Recent clients that have gone to public include: Nakayamafuku Co., Ltd. Osaka, Japan Listed on Osaka stock market Goou Chemical Industry Co., Ltd. Kyoto, Japan Listed on Kyoto stock market Initiated, also, client-ordered internal control reviews, research on the feasibility of mergers, and outsourcing. Auditing tasks: Though major role is performed in NBD, a quarter of the working time is spent with the Audits Division. Perform annual financial audits and quarterly reviews. Participate in (and sometimes administer) audit teams. Offer constructive criticism of the client's internal control systems and accounting organizations. Report audit conclusions to relevant management partners and in-house audit review committees. Train new employees in audit procedures. Initiated and maintain two new clients whose combined annual audit fee are $600 thousand. Additional responsibilities Information Committee: Have been a member of the Committee, the firm’s strategic task force, since its establishment in 1996. Orchestrated a system innovation based upon Lotus Notes software, which we completed in 1998. Train employees in the operation of information systems. PROFESSIONAL QUALIFICATIONS Japanese Certified Public Accountant (CPA) Japanese Junior Accountant (JA) Passed with acceptance ratio 6.5% 1997 - present 1993 - 1997 Page 2 MINORU KIDA 725 South Bixel Street #547 Los Angeles California 90017 Tel & Fax 213 (488) 3453 kidacpa@da2.so-net.ne.jp EDUCATION University of Southern California IBEAR MBA program MBA Candidate DOSHISHA UNIVERSITY Bachelor of Laws California, USA Kyoto, Japan March 1993 Major in Commercial Law. ADDITIONAL INFORMARION Volunteer activities: Hananoki Gakuien, a nursing home for children suffering from various forms of paralysis. Assistant Kyoto, Japan 1980 - present Provide care. Assist coordination for various seasonal events. Venture Plaza in Kobe, a venture capital competition held by the Ministry of International Trade and Industry (Tsusabsho). Advisor 1998 Assessed candidates' business plans for competition. Moderated the competition (November 22, 1988). Others: Interests: scuba diving, jet skiing, golf, tennis, and international travel Computer skills: MS word, excel, Lotus notes, and PCA kaikei (book keeping software)