Nobuzo Tohmatsu
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was an admiral in the
Imperial Japanese Navy The Imperial Japanese Navy (IJN; Kyūjitai: Shinjitai: ' 'Navy of the Greater Japanese Empire', or ''Nippon Kaigun'', 'Japanese Navy') was the navy of the Empire of Japan from 1868 to 1945, Potsdam Declaration, when it was dissolved followin ...
in
World War II World War II or the Second World War (1 September 1939 – 2 September 1945) was a World war, global conflict between two coalitions: the Allies of World War II, Allies and the Axis powers. World War II by country, Nearly all of the wo ...
who went on to become an
accountant An accountant is a practitioner of accounting or accountancy. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as Chartered Accountant, Chartered Certif ...
and a namesake of the global auditing firm
Deloitte Touche Tohmatsu Deloitte is a Multinational corporation, multinational professional services network based in London, United Kingdom. It is the largest professional services network in the world by revenue and number of employees, and is one of the Big Four a ...
, today the world's largest professional services company.


Biography

Born in Tomioka city,
Gunma Prefecture is a landlocked Prefectures of Japan, prefecture of Japan located in the Kantō region of Honshu. Gunma Prefecture has a population of 1,937,626 (1 October 2019) and has a geographic area of . Gunma Prefecture borders Niigata Prefecture and Fuk ...
, 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 a midshipman, he served on the
battleship A battleship is a large, heavily naval armour, armored warship with a main battery consisting of large naval gun, guns, designed to serve as a capital ship. From their advent in the late 1880s, battleships were among the largest and most form ...
''Fusō'' and
cruiser A cruiser is a type of warship. Modern cruisers are generally the largest ships in a fleet after aircraft carriers and amphibious assault ships, and can usually perform several operational roles from search-and-destroy to ocean escort to sea ...
''Asama''. Once commissioned as an
ensign Ensign most often refers to: * Ensign (flag), a flag flown on a vessel to indicate nationality * Ensign (rank), a navy (and former army) officer rank Ensign or The Ensign may also refer to: Places * Ensign, Alberta, Alberta, Canada * Ensign, Ka ...
, he was assigned to the battleship ''Hyūga'' and cruisers ''Izumo'', and ''Mogami'', followed by ''Shiretoko''. In 1922, he left maritime duty to take up a
paymaster A paymaster is someone appointed by a group of buyers, sellers, investors or lenders to receive, hold, and dispense funds, commissions, fees, salaries (remuneration) or other trade, loan, or sales proceeds within the private sector or public secto ...
position at
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 ...
; he later (as lieutenant commander) served as an ordnance accountant in both the Shipbuilding and Naval Air Commands. In 1934, he was designated
naval attaché A navy, naval force, military maritime fleet, war navy, or maritime force is the branch of a nation's armed forces principally designated for naval and amphibious warfare; namely, lake-borne, riverine, littoral, or ocean-borne combat operations ...
to the
United Kingdom The United Kingdom of Great Britain and Northern Ireland, commonly known as the United Kingdom (UK) or Britain, is a country in Northwestern Europe, off the coast of European mainland, the continental mainland. It comprises England, Scotlan ...
, where he served until 1936. While in
London London is the Capital city, capital and List of urban areas in the United Kingdom, largest city of both England and the United Kingdom, with a population of in . London metropolitan area, Its wider metropolitan area is the largest in Wester ...
, he had the honor of being invited to
King George V George V (George Frederick Ernest Albert; 3 June 1865 – 20 January 1936) was King of the United Kingdom and the British Dominions, and Emperor of India, from 6 May 1910 until his death in 1936. George was born during the reign of his pa ...
's silver wedding anniversary at
Buckingham Palace Buckingham Palace () is a royal official residence, residence in London, and the administrative headquarters of the monarch of the United Kingdom. Located in the City of Westminster, the palace is often at the centre of state occasions and r ...
. During
World War II World War II or the Second World War (1 September 1939 – 2 September 1945) was a World war, global conflict between two coalitions: the Allies of World War II, Allies and the Axis powers. World War II by country, Nearly all of the wo ...
, Tohmatsu achieved the rank of
captain Captain is a title, an appellative for the commanding officer of a military unit; the supreme leader or highest rank officer of a navy ship, merchant ship, aeroplane, spacecraft, or other vessel; or the commander of a port, fire or police depa ...
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 is a flag officer rank used by English-speaking navies. In most European navies, the equivalent rank is called counter admiral. Rear admiral is usually immediately senior to commodore and immediately below vice admiral. It is ...
: following
Japan's surrender The surrender of the Empire of Japan in World War II was announced by Emperor Hirohito on 15 August and formally signed on 2 September 1945, ending the war. By the end of July 1945, the Imperial Japanese Navy (IJN) was incapable of conduc ...
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 Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountant in other English-speaking countries. In the United Stat ...
in 1952 and joined a Western-owned accounting firm in
Tokyo Tokyo, officially the Tokyo Metropolis, is the capital of Japan, capital and List of cities in Japan, most populous city in Japan. With a population of over 14 million in the city proper in 2023, it is List of largest cities, one of the most ...
, 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 School The Wharton School ( ) is the business school of the University of Pennsylvania, a private Ivy League research university in Philadelphia. Established in 1881 through a donation from Joseph Wharton, a co-founder of Bethlehem Steel, the Wharton ...
, 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 1995 to change the name of the firm to “
Deloitte Touche Tohmatsu Deloitte is a Multinational corporation, multinational professional services network based in London, United Kingdom. It is the largest professional services network in the world by revenue and number of employees, and is one of the Big Four a ...
”.


See also

*
Deloitte Touche Tohmatsu Deloitte is a Multinational corporation, multinational professional services network based in London, United Kingdom. It is the largest professional services network in the world by revenue and number of employees, and is one of the Big Four a ...


References

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Notes

{{DEFAULTSORT:Tohmatsu, Nobuzo 1896 births 1980 deaths Deloitte people Imperial Japanese Navy admirals Japanese accountants Japanese admirals of World War II People from Gunma Prefecture People from Tomioka, Gunma