Akari Sato, CPA
Summary
CPA (NY State, 2020) + Senior Auditor at Deloitte (Class of 2020). 4 years external audit (SaaS + financial services); led 6 engagements as senior on the audit team (clients $80M-$480M revenue). Specialty: ASC 606 revenue + complex consolidations. Led an IPO audit Q2 2024 ($280M SaaS pricing above range). Promoted Senior 1 → Senior 2 on accelerated track 2023.
Certifications
Experience
External audit — SaaS + financial services. Lead in-charge senior on 4 engagements in 2024.
- Led 4 external audit engagements as senior in 2024 (clients: $140M SaaS Series D, $280M public SaaS, $80M services company, $480M private equity portfolio company); managed 2-3 staff auditors per engagement.
- ASC 606 revenue recognition specialty: led revenue testing on 6 SaaS engagements in 2024 (subscription + usage + professional services revenue streams); reviewed SSP allocation methodology, contract-modification accounting, capitalized commissions.
- SOX 404 compliance: tested 38 entity-level + process-level + ITGC controls across a public SaaS audit; identified 2 control deficiencies + 0 material weaknesses; recommended remediation plans accepted by client management.
- Led an IPO audit for a $280M SaaS target (Form S-1 work, comfort-letter delivery, 2-year + stub-period audited financials, MD&A + selected-financial-data testing); priced Q2 2024.
- Supervised 8 staff auditors across 4 engagements; reviewed 380+ workpapers per engagement-cycle; coached 2 first-year staff through their first revenue testing assignment; both received above-tier year-end reviews.
- Promoted Senior 1 → Senior 2 in 1 year (2023, accelerated track based on engagement-leadership work).
- Staff auditor across SaaS + retail + financial services engagements; CPA passed 2020 (4/4 parts first attempt).
- Promoted Staff → Senior in standard 2-year track (October 2022).
Technical Accounting + Tooling
• ASC 805 business combination: led purchase accounting on a $480M PE-backed acquisition (fair-value identification of intangibles, contingent-consideration valuation, opening-balance-sheet allocation); coordinated with valuation specialists. • ASC 842 lease accounting implementation testing: reviewed transition adjustment + ROU asset + lease-liability calculation across 38 leases for a public SaaS client. • Risk assessment + audit planning: built the risk matrix + scoping memos for 4 engagements in 2024. • Tools fluency: TeamMate AM (workpaper management), AuditBoard (SOX), Alteryx (data analytics + journal-entry testing), Power BI (audit dashboards), IDEA + ACL (extract + analysis).
Training & Development
Facilitated 3 internal training sessions in 2024 (ASC 606 deep-dive, audit methodology refresh, AI + data analytics in audit); rated 4.8/5 across 84 staff + senior attendees.
Education
- summa cum laude. Beta Gamma Sigma.
Senior (External Audit, Big Four)
CPA + Deloitte Senior Auditor. 4 yrs external. ASC 606 specialty. 6 engagements led.
Use this template