Mika Arai
Engagement Partner
Leads statutory audits for manufacturers and trading houses. Signs opinions and chairs exit meetings with boards.
The office
A coastal assurance practice built for company year-ends
Umibe Assurance Office grew from partner work with manufacturers and traders along Kagoshima’s coast—businesses that needed auditors who would stand on the warehouse floor, not only at the conference table.
Origin
The practice sits in 心春村, close enough to reach plant sites across the prefecture within a day’s travel. We chose the name Umibe—seaside—because so many of our clients live by shipping schedules, cold-chain inventory, and port cut-offs that shape their accounts.
We remain a hands-on assurance office. Partners still plan materiality, attend significant inventory counts, and sign opinions personally. That keeps review notes sharp and prevents junior-only fieldwork on high-risk balances.
How we work with finance teams
Clear lists, early confirmations, and exit meetings that respect the board’s time.
Independence first
We decline bookkeeping, advocacy, or contingent-fee work that would impair our ability to issue an opinion. If we cannot accept, we say so before the engagement letter is signed.
Concrete open-item lists
During clearance week you receive a dated list of missing schedules, confirmations, and judgments—not a vague request to “provide more support.”
Local fieldwork rhythm
Kagoshima March year-ends are crowded. We book inventory observation slots early and use quieter months for interim testing when your calendar allows.
Plain reporting
Management letters name the process and the risk in ordinary language so directors who are not accountants can act on them.
People who lead engagements
Portraits of the partners and seniors you will meet during planning and clearance.
Ren Okada
Audit Manager
Runs fieldwork calendars, inventory observation teams, and bank confirmation tracking for multi-site clients.
Yui Tanaka
Senior Associate
Specialises in related-party schedules and agreed-upon procedures for royalty and grant testing.