Making "Accounting" a Popular Profession and Changing Industry Norms

We, Reiwa Accounting Holdings Co., Ltd. (hereinafter referred to as "our company"), are a group of experts who solve corporate management issues from an accounting perspective. We have made solid progress in areas requiring advanced expertise, such as accounting consulting, closing/consolidation/disclosure, REIT/FUND operations, M&A, and internal control construction, primarily for listed companies and large corporations.

After our listing in December 2024, the dream we are now re-articulating is to **enhance the appeal of 'accounting,' which is the soft infrastructure that underpins Japanese business, and to challenge management and accounting reforms.** And beyond that, **to create a future where 'accounting' becomes a 'popular profession' and advanced accounting professionals are born one after another.**

### ■ Two Challenges Facing the Industry and Our Solutions

Accounting is an indispensable soft infrastructure for any company. We believe the two challenges facing accounting today and our initiatives to solve them are as follows:

**"Challenge Regarding Expertise"**
As accounting systems become more complex, accounting practice demands advanced expertise and judgment based on multifaceted knowledge. While routine processing is being replaced by AI, the importance of advanced judgment tasks that only humans can perform is increasing. In addition to the conventional in-house accounting system, it is urgently necessary to build a new system that incorporates the utilization of external knowledge.

**"Solution: Value Provision by Accounting Professionals"**
To solve this challenge regarding expertise, our company performs advanced practice and judgment on behalf of companies. By becoming a partner, companies can focus their "excellent internal human resources on core operations." Furthermore, it achieves "stabilization of know-how" independent of employee turnover, contributes to preventing fraud and errors, and significantly reduces costs such as personnel expenses.

This January, we established the "Business Strategy Consulting Promotion Headquarters," which consolidates our know-how to date. We will deepen our expertise in the following five key areas and provide essential added value in each field:
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* **IPO Consulting**: Reliable support for listing through meticulous practical work.
* **M&A Consulting**: Support to maximize client profits.
* **Business Revitalization & Strategy Consulting**: Construction and support of revitalization schemes based on grasping the actual situation.
* **Miracle Accounting Consulting**: Productivity improvement and implementation support using next-generation systems developed by Miracle Accounting*.
* **Fund & REIT Consulting**: Advanced operational support through specialized knowledge.
* https://miracle-keiri.net/
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Organizations that continuously challenge high walls attract excellent colleagues who share their aspirations. The quality of services improves, and even better talent is attracted. This "virtuous cycle" will be made more concrete this year.

**"Challenge of Labor Shortage"**
Due to the declining working population associated with the aging society, the shortage of accounting personnel is severe. Personnel capable of handling advanced practical work are increasingly scarce, potentially hindering Japanese corporate management itself.

**"Solution: Towards a Sustainable Future. Completion of a Circular Business Model"**
To fundamentally resolve the labor shortage issue and support sustainable corporate management, we are building our envisioned "circular business model." First, to lead the structural transformation through technology, we established "Miracle Accounting Co., Ltd." in April 2025. By merging our accumulated accounting know-how with the latest AI technology, we are promoting accounting DX for companies. We pursue overwhelming productivity improvements that go beyond mere efficiency. Simultaneously, regarding labor shortages and person-specific issues, we have focused on a solid approach: human resource development. We widely disseminate excellent accounting personnel, polished through our education business (schools/training), to society through our temporary staffing and recruitment business. We will alleviate the industry's labor shortage from both technological and human aspects.

### ■ Towards the Realization of Our Dream

**"AI (Technology)" × "Consulting (Expert Knowledge)" × "Human Resource Development (Education)"**
Through this unique circular model where these elements interact, we will achieve three reforms originating from accounting:

**Fundamental Solution to Labor Shortage:**
Promoting accounting DX through the fusion of the latest AI technology and accounting consulting. Nurturing advanced human resources through our education business.
With these two pillars, we will improve the overall practical ability of society and alleviate labor shortages.

**Innovation of Soft Infrastructure:**
By providing strategic accounting consulting that connects to management strategy, we will make Japan's business infrastructure more robust and sustainable.

**Making Accounting a Popular Profession:**
We will convey the attractiveness of the profession of "Accounting Consultant," who is responsible for strategic decision-making, to the world, transforming accounting into an "in-demand profession" that people aspire to.

* "April Dream" is a PR TIMES project where companies share only their "dreams they want to achieve" on April 1st. We are seriously aiming to realize this dream.