After working in the International Department of a major audit firm, Kiyohiko Motohashi became independent.
In addition to auditing the financial statements of foreign-investment companies and Japanese listed companies, and auditing acquisitions, he engaged in audits relating to internal control based on Japanese and American auditing standards of major Japanese trust banks.
After becoming independent in June 2001, he has engaged in audit work and consultancy relating to internal controls, etc.

(Other activities)

2004 - 2006 Member of the Management Committee, Japanese Institute of Certified Public Accountants, Tokyo Chapter (Chairman of 2005)

2007 – 2012 Member of the Accounting Committee and Member of the Audit Committee, Japanese Institute of Certified Public Accountants, Tokyo Chapter

2013 - 2015 Member of the Accounting Committee, Japanese Institute of Certified Public Accountants, Tokyo Chapter

2016 - Member of the Executive Committee, Japanese Institute of Certified Public Accountants, Tokyo Chapter