Nobuzo Tohmatsu
Encyclopedia
was an admiral in the Imperial Japanese Navy
in World War II
who went on to become an accountant
and a namesake of the global auditing firm Deloitte Touche Tohmatsu
, today the world's largest professional services company.
, Gunma Prefecture
, Tohmatsu graduated from the 6th class of the Imperial Japanese Naval Paymaster Academy in 1917. He was ranked 4th out of a class of 21 cadets. As midshipman
, he served on the battleship
Fusō
and cruiser
Asama
. Once commissioned as an ensign
, he was assigned to the battleship Hyūga
and cruisers Izumo
, Mogami
, followed by Shiretoko.
In 1922, he left maritime duty to take up a paymaster
position at Sasebo Naval Arsenal
; he later (as lieutenant commander
) served as an ordnance accountant in both the Shipbuilding and Naval Air Command
s. In 1934, he was designated naval attaché to the United Kingdom
, where he served until 1936. While in London
, he had the honor of being invited to King George V
's silver wedding anniversary at Buckingham Palace
.
During World War II
, Tohmatsu achieved the rank of captain
and served as chief of several bureaus in the Navy, including the Bureau of Supply and Bureau of Accounting. He was also briefly a member of the Bureau of Naval Affairs. In May 1945, he became a rear admiral
: following Japan's surrender
later that year, he assisted Allied occupation officials
in accounting for and removing ordnance supplies throughout the country. He resigned from the Navy in August 1946.
Tohmatsu became a certified public accountant
in 1952 and joined a Western-owned accounting firm in Tokyo
, during an era when locally-owned Japanese businesses were still small. Tōmatsu became well-known, partly due to the large number of Japanese accountants who had studied under him during the 1930s and 1940s. He became president of the Japanese CPA Association in 1967.
Around that time, the Japanese government began an initiative to establish subsidized domestic accounting firms. Tohmatsu seized the opportunity and joined accountant Iwao Tomita, one of his former students who had gone on to attend the Wharton Business School
, to form the firm of Tohmatsu & Co. in 1968. Tohmatsu grew along with Japan's economy, and by Tohmatsu's death in 1980 it had become one of the world's largest auditors. In 1975, it merged into Touche Ross, which later became Deloitte & Touche in 1990, and Tōmatsu's name was appended in 1993 to change the name of the firm to “Deloitte Touche Tohmatsu
”.
Imperial Japanese Navy
The Imperial Japanese Navy was the navy of the Empire of Japan from 1869 until 1947, when it was dissolved following Japan's constitutional renunciation of the use of force as a means of settling international disputes...
in World War II
World War II
World War II, or the Second World War , was a global conflict lasting from 1939 to 1945, involving most of the world's nations—including all of the great powers—eventually forming two opposing military alliances: the Allies and the Axis...
who went on to become an accountant
Accountant
An accountant is a practitioner of accountancy or accounting , which is the measurement, disclosure or provision of assurance about financial information that helps managers, investors, tax authorities and others make decisions about allocating resources.The Big Four auditors are the largest...
and a namesake of the global auditing firm Deloitte Touche Tohmatsu
Deloitte Touche Tohmatsu
Deloitte Touche Tohmatsu Limited , commonly referred to as Deloitte, is one of the Big Four accountancy firms along with PricewaterhouseCoopers , Ernst & Young, and KPMG....
, today the world's largest professional services company.
Biography
Born in Tomioka cityTomioka, Gunma
is a city located in Gunma, Japan.As of April 1, 2011, the city had an estimated population of 52,677 . The total area is 122.90 km²....
, Gunma Prefecture
Gunma Prefecture
is a prefecture of Japan located in the northwest corner of the Kantō region on Honshu island. Its capital is Maebashi.- History :The remains of a Paleolithic man were found at Iwajuku, Gunma Prefecture, in the early 20th century and there is a public museum there.Japan was without horses until...
, Tohmatsu graduated from the 6th class of the Imperial Japanese Naval Paymaster Academy in 1917. He was ranked 4th out of a class of 21 cadets. As midshipman
Midshipman
A midshipman is an officer cadet, or a commissioned officer of the lowest rank, in the Royal Navy, United States Navy, and many Commonwealth navies. Commonwealth countries which use the rank include Australia, New Zealand, South Africa, India, Pakistan, Singapore, Sri Lanka and Kenya...
, he served on the battleship
Battleship
A battleship is a large armored warship with a main battery consisting of heavy caliber guns. Battleships were larger, better armed and armored than cruisers and destroyers. As the largest armed ships in a fleet, battleships were used to attain command of the sea and represented the apex of a...
Fusō
Japanese battleship Fuso
The Japanese battleship Fusō , was a part of the Imperial Japanese Navy, the lead ship of the Fusō-class. She was laid down by the Kure Kaigun Koshō on 11 March 1912, launched on 28 March 1914 and completed on 18 November 1915...
and cruiser
Cruiser
A cruiser is a type of warship. The term has been in use for several hundreds of years, and has had different meanings throughout this period...
Asama
Japanese cruiser Asama
was the lead ship of an early class of armored cruisers of the Imperial Japanese Navy. The ship was named after Mount Asama, located north of Tokyo. Its sister ship was the .- Background :...
. Once commissioned as an ensign
Ensign (rank)
Ensign is a junior rank of a commissioned officer in the armed forces of some countries, normally in the infantry or navy. As the junior officer in an infantry regiment was traditionally the carrier of the ensign flag, the rank itself acquired the name....
, he was assigned to the battleship Hyūga
Japanese battleship Hyuga
Hyūga , named for Hyūga Province in Kyūshū, was an of the Imperial Japanese Navy laid down by Mitsubishi on 6 May 1915, launched on 27 January 1917 and completed on 30 April 1918. She was initially designed as the fourth ship of the , but was heavily redesigned to fix shortcomings...
and cruisers Izumo
Japanese cruiser Izumo
was an armored cruiser of the Imperial Japanese Navy. Although very similar to the s and , its differences are significant enough to classify it as the lead ship in the separate , which also included its sister ship, the...
, Mogami
Japanese cruiser Mogami
was the lead ship in the four-vessel Mogami-class of heavy cruisers in the Imperial Japanese Navy. It was named after the Mogami River in Tohoku region of Japan. The Mogami class ships were constructed as "light" cruisers with 5 triple 6.1" DP guns...
, followed by Shiretoko.
In 1922, he left maritime duty to take up a paymaster
Paymaster
A paymaster often is, but is not required to be, a lawyer . When dealing with commission payments on contracts dealing with large amounts of money , most banks in the United States are very wary of handling such large amounts of money...
position at Sasebo Naval Arsenal
Sasebo Naval Arsenal
was one of four principal naval shipyards owned and operated by the Imperial Japanese Navy. -History:The Sasebo Naval District was established at Sasebo, Nagasaki in 1886, as the third of the naval districts responsible for the defense of the Japanese home islands. After the establishment of the...
; he later (as lieutenant commander
Lieutenant Commander
Lieutenant Commander is a commissioned officer rank in many navies. The rank is superior to a lieutenant and subordinate to a commander...
) served as an ordnance accountant in both the Shipbuilding and Naval Air Command
Imperial Japanese Navy Aviation Bureau
The Imperial Japanese Navy Aviation Bureau of the Ministry of the Navy of Japan was responsible for the development and training of the Imperial Japanese Navy Air Service...
s. In 1934, he was designated naval attaché to the United Kingdom
United Kingdom
The United Kingdom of Great Britain and Northern IrelandIn the United Kingdom and Dependencies, other languages have been officially recognised as legitimate autochthonous languages under the European Charter for Regional or Minority Languages...
, where he served until 1936. While in London
London
London is the capital city of :England and the :United Kingdom, the largest metropolitan area in the United Kingdom, and the largest urban zone in the European Union by most measures. Located on the River Thames, London has been a major settlement for two millennia, its history going back to its...
, he had the honor of being invited to King George V
George V of the United Kingdom
George V was King of the United Kingdom and the British Dominions, and Emperor of India, from 6 May 1910 through the First World War until his death in 1936....
's silver wedding anniversary at Buckingham Palace
Buckingham Palace
Buckingham Palace, in London, is the principal residence and office of the British monarch. Located in the City of Westminster, the palace is a setting for state occasions and royal hospitality...
.
During World War II
World War II
World War II, or the Second World War , was a global conflict lasting from 1939 to 1945, involving most of the world's nations—including all of the great powers—eventually forming two opposing military alliances: the Allies and the Axis...
, Tohmatsu achieved the rank of captain
Captain (naval)
Captain is the name most often given in English-speaking navies to the rank corresponding to command of the largest ships. The NATO rank code is OF-5, equivalent to an army full colonel....
and served as chief of several bureaus in the Navy, including the Bureau of Supply and Bureau of Accounting. He was also briefly a member of the Bureau of Naval Affairs. In May 1945, he became a rear admiral
Rear Admiral
Rear admiral is a naval commissioned officer rank above that of a commodore and captain, and below that of a vice admiral. It is generally regarded as the lowest of the "admiral" ranks, which are also sometimes referred to as "flag officers" or "flag ranks"...
: following Japan's surrender
Surrender of Japan
The surrender of Japan in 1945 brought hostilities of World War II to a close. By the end of July 1945, the Imperial Japanese Navy was incapable of conducting operations and an Allied invasion of Japan was imminent...
later that year, he assisted Allied occupation officials
Supreme Commander of the Allied Powers
Supreme Commander of the Allied Powers was the title held by General Douglas MacArthur during the Occupation of Japan following World War II...
in accounting for and removing ordnance supplies throughout the country. He resigned from the Navy in August 1946.
Tohmatsu became a certified public accountant
Certified Public Accountant
Certified Public Accountant is the statutory title of qualified accountants in the United States who have passed the Uniform Certified Public Accountant Examination and have met additional state education and experience requirements for certification as a CPA...
in 1952 and joined a Western-owned accounting firm in Tokyo
Tokyo
, ; officially , is one of the 47 prefectures of Japan. Tokyo is the capital of Japan, the center of the Greater Tokyo Area, and the largest metropolitan area of Japan. It is the seat of the Japanese government and the Imperial Palace, and the home of the Japanese Imperial Family...
, during an era when locally-owned Japanese businesses were still small. Tōmatsu became well-known, partly due to the large number of Japanese accountants who had studied under him during the 1930s and 1940s. He became president of the Japanese CPA Association in 1967.
Around that time, the Japanese government began an initiative to establish subsidized domestic accounting firms. Tohmatsu seized the opportunity and joined accountant Iwao Tomita, one of his former students who had gone on to attend the Wharton Business School
Wharton School of the University of Pennsylvania
The Wharton School is the business school of the University of Pennsylvania, an Ivy League university in Philadelphia, Pennsylvania. Wharton was the world’s first collegiate business school and the first business school in the United States...
, to form the firm of Tohmatsu & Co. in 1968. Tohmatsu grew along with Japan's economy, and by Tohmatsu's death in 1980 it had become one of the world's largest auditors. In 1975, it merged into Touche Ross, which later became Deloitte & Touche in 1990, and Tōmatsu's name was appended in 1993 to change the name of the firm to “Deloitte Touche Tohmatsu
Deloitte Touche Tohmatsu
Deloitte Touche Tohmatsu Limited , commonly referred to as Deloitte, is one of the Big Four accountancy firms along with PricewaterhouseCoopers , Ernst & Young, and KPMG....
”.