Based on securities reports, Diamond Editorial has compiled a ranking of audit fee revenue for 107 certified public accountants (CPAs) belonging to PwC Japan LLC. PwC Japan was formed through the merger of PwC Arahata LLC and PwC Kyoto LLC, and serves major manufacturing clients such as Toyota Motor Corporation and Sony Group. The top spots in the ranking were held by Yuko Harada and Takeaki Ishibashi, who are in charge of Sony Group. This ranking also includes the total market capitalization of the listed companies handled by each CPA, allowing for an assessment of whether they manage companies with high market valuations.