Mr. Teruya earned his MBA and MS in Taxation from Baruch College in New York.

In 1989, Mr. Teruya joined the tax department of Coopers & Lybrand. At the firm, his client base consisted primarily of Japanese subsidiaries in the United States representing diverse industries such as chemical, shipping, retail, information system, etc. His experience involved US tax compliance and advisory services of corporations as well as expatriates assigned to their US subsidiaries. In addition to federal and state corporate income tax issues, he was also engaged in solving sales, payroll and the other tax issues of the corporations.

After Coopers in 1996, Mr. Teruya had formed his owned company specializing in providing tax compliance and advisory services to small and midsized companies. In his practice, he has extensive experience in assisting newly formed companies such as setting up accounting systems, preparation of tax returns, and correspondence with tax authorities, tax research and tax planning. In 2009, he joined Hotta Liesenberg Saito where he provides large-firm-quality tax services with personal attention to the clients.

In his spare time, Mr. Teruya enjoys recreational golf and skiing in the winter season.