Deloitte Touche Tohmatsu LLC (Deloitte Touche Tohmatsu)
On this page
- Wiki route
- 1. Firm overview
- 2. History
- Banking / insurance / securities
- Crypto-assets / digital assets
- Travel Rule / AML consulting
- M&A / FAS (separated from audit)
- 4. Major listed-FG client relationships (public basis)
- 5. Regulation / supervision
- Past disciplinary history
- 6. Competitive relationships
- Related
- Sources
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
| Year/Month | Event |
|---|---|
| 1968 | Tohmatsu Awoki & Co. established (the direct predecessor of Tohmatsu; “Tohmatsu” is short for Tomatsu-Aoki) |
| 1975 | Touche Ross international affiliation |
| 1989 | Touche Ross + Deloitte Haskins & Sells global merger → formation of Deloitte Touche Tohmatsu (a Japanese-affiliated presence in that “Tohmatsu” was incorporated into the firm name) |
| 2008-07 | Conversion into a limited-liability audit corporation under the amendment of the Certified Public Accountants Act |
| 2003 | DTT’s consulting division (the former Deloitte Tohmatsu Consulting) dissolved its capital relationship with Tohmatsu and left DTT → Braxton (2003-01) → became independent as ABeam Consulting (2003-11). The current “Deloitte Tohmatsu Consulting” is a separate lineage (the former Tohmatsu Consulting renamed in 2008-07 ) and has no direct relationship with ABeam |
| Around 2020 〜 | Early entry into digital-asset audit / Travel Rule consulting |
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
| Big 4 | Domestic brand | Strength axis (public basis) |
|---|---|---|
| Deloitte | Tohmatsu | M&A / FAS coordination, crypto-asset front-runner |
| EY | [[financial-regulators/ey-shinnihon | EY 新日本]] |
| PwC | [[financial-regulators/pwc-aarata | あらた]] |
| KPMG | [[financial-regulators/kpmg-azsa | あずさ]] |
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
[!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.