Interim Review Engagement
Limited assurance review of half-year figures for boards, lenders, or group reporting packs that need comfort short of a full audit.
Umibe Assurance Office
Financial statements examined with coastal calm and partner-level scrutiny.
We audit annual accounts for manufacturers, traders, and family companies in Kagoshima Prefecture—fieldwork that respects your year-end calendar and your warehouse floor.
Year-end packs reviewed in Kokubu and on client sites
Flagship engagement
Statutory financial audit for companies that must stand behind their numbers
Our lead engagement is an independent examination of annual financial statements under Japanese reporting expectations—planning, inventory observation, substantive testing, and a signed opinion for filings and lender packages.
Fees start from ¥480,000 after we understand turnover, locations, and the complexity of your ledgers. Most engagements run six to ten weeks from planning to clearance.
Read the full audit scopeRelated assurance work
Other engagements when a full opinion is not the only need
Interim comfort for boards, factual findings on royalty or grant clauses, and opening-balance work when you appoint us for the first audited year.
Agreed-Upon Procedures
Fact-finding procedures on specific balances, grants, or royalty calculations where a full opinion is not required.
Opening Balance & Transition Support
Assurance work on opening balances when you change auditors or move from compilation to audit for the first time.
How fieldwork unfolds
From engagement letter to signed opinion
We set materiality with you, attend inventory counts when stock matters, chase bank confirmations early, and leave the partner review week clear of surprises. The Field Process page maps each stage in plain language.
See the field process
Client evidence
What finance leads say after clearance
They spent a full morning on our bonded warehouse count and caught a cut-off issue on export lots we had missed in the draft pack. The opinion arrived two days after we cleared the last bank reply.Haruka MoriFinance Director, coastal seafood processor · Statutory Financial Audit
The interim review letter was plain enough for our Tokyo lender, though I wish we had sent variance notes earlier—their queries on freight accruals took a week we did not budget for.Kenji WatanabeManaging Director, regional trading company · Interim Review Engagement
Field notes
Guides for inventory counts, confirmations, and year-end timing
What We Look For During Inventory Count Observation
A practical walk-through of how our team observes physical inventory counts for manufacturers and wholesalers along the Kagoshima coast.
Related-Party Disclosures for Family-Owned Companies in Kyushu
How closely held firms can prepare related-party schedules that stand up to auditor scrutiny without turning the year-end into a scramble.
Choosing Year-End Timing for a Smoother Audit
Why March and December closes feel different for Kagoshima companies, and how to schedule interim work so the opinion lands when lenders expect it.