June 17, 2022
Company Name: HEROZ, Inc.
Names of Representatives:
Takahiro Hayashi,
Co-Chief Executive Officer
Stock Code: 4382 TSE Prime Market
Contact: Hiroya Mori,
Chief Financial Officer(Telephone: +81-3-6435-2495)

Notice: This document is an excerpt translation of the original Japanese document and is only for reference
purposes. In the event of any discrepancy between this translated document and the original Japanese
document, the latter shall prevail.

Notice of Change of Accounting Auditor
HEROZ, Inc. (the “Company”) hereby announces that its meeting of the Audit andSupervisory Committee held on June 17, 2022, passed a resolution to make a change in theaccounting auditor which provides audit certification under the Financial Instruments andExchange Act, Article 193-2, paragraph 1 and paragraph 2. And, its Board of Directors, held on
the same day, passed a resolution to put a proposal concerning the change in the accounting
auditor to the 14th Annual General Meeting of Shareholders to be held on July 28,2022. The
details are as follows:
1．Scheduled Date of Change
July 28, 2022 (planned date of the 14th Annual General Meeting of Shareholders)2．Profile of Accounting Auditor to Be Appointed and Resign（I）Profile of Accounting Auditor to Be Appointed① NameGrant Thornton Taiyo LLC② Address

1-2-7 Moto-Akasaka, Minato-ku, Tokyo
Akasaka K Tower 22F
Satoshi Kirikawa, Jun Ono③ Name of executive members④ Status of registration under the Listed
Company Audit Firm Registration Systemof the Japanese Institute of Certified Public

RegisteredAccountants（Ⅱ）Profile of Accounting Auditor to Resign① NameDeloitte Touche Tohmatsu LLC② Address

3-2-3 Marunouchi, Chiyoda-ku, Tokyo
Marunouchi Nijubashi BuildingHiroyuki Ito, Hiroyuki Fukushima③ Name of executive members④ Status of registration under theListedCompanyAudit

FirmRegistration System of the JapaneseRegistered

Institute of Certified PublicAccountants
3．Reasons for appointing the Person Set Forth in 2 (1) Above as a candidate for the newAccounting Auditor position
The Audit and Supervisory Committee has selected Grant Thornton Taiyo LLC （hereinafterreferred to Taiyo LLC ） as a candidate for the position of accounting auditor, based oncomprehensive review.
Specific reasons are as follows:（ⅰ）Taiyo LLC has expertise, independence, and quality control system as an accounting
Auditor.
（ⅱ）The Audit and Supervisory Committee can expect Taiyo LLC to perform efficient andeffective audit work suited to the scale of the Company's business.
（ⅲ）Taiyo LLC is qualified for the position from the perspective of audit fees, etc.
4．Date of Appointment of the Resigning Accounting Auditor
July 24, 2017
5．Opinions, etc., in the Audit Reports, etc., Prepared by the Resigning Accounting Auditor for
the Most Recent Three (3) Years
None issued.

６. Determination of Change and Reasons and Background for Change
The term of Deloitte Touche Tohmatsu LLC, the Company's accounting auditor, will expire
at the conclusion of the 14th Annual General Meeting of Shareholders scheduled to be held on
July 28, 2022.
The current accounting auditor has been commissioned to conduct audits since before theCompany was listed on the Tokyo Stock Exchange, and we believe that they have sufficientsystems in place to ensure that the accounting audits are conducted appropriately and properly.
However, audit fees have been increasing due to changes in the audit environment and areexpected to continue to increase in the future, so we have compared several audit firms from acomprehensive perspective, focusing on the contents of audit support and the appropriatenessof audit fees, etc., in accordance with the Company's corporate size. As a result, we havedecided to appoint Taiyo LLC as our new accounting auditor.
７. Opinions of the Reasons and Background Set Forth in ６.
(1) Opinions of the Resigning Accounting Auditor
There were no specific opinions.
(2) Opinions of the Audit and Supervisory Committee
There were judged appropriate.