So Kodate

A certified public accountant, Mr. Kodate is a professional with extensive experience in both financial accounting and corporate governance. His career spans accounting audits and advisory services as well as business management and IPO preparation as CFO of a venture company, giving him the valuable ability to see things from both perspectives: that of the auditor and that of company management.

After graduating from Keio University's Faculty of Law with a degree in Political Science, Mr. Kodate joined ShinNihon & Co. (now Ernst & Young ShinNihon LLC), where he spent eight years providing accounting audit and advisory services to clients across a wide range of industries. After gaining practical experience at an operating company, he was appointed Director & CFO of a venture company. In that role, he led efforts to build the management foundation of a growing business, including establishing accounting and financial closing systems, developing internal controls, launching the corporate planning function, and preparing for an IPO.

After becoming independent, Mr. Kodate has supported companies mainly in financial accounting, internal controls and IPOs. Since December 2023, he has been helping bitFlyer Holdings, Inc. build its consolidated financial reporting and disclosure framework. In September 2026, he was appointed Auditing Committee Director of bitFlyer Holdings, Inc. and bitFlyer, Inc., as well as auditor of Custodiem, Inc. In these roles, he is working to strengthen the group's governance from a perspective grounded in hands-on experience.