Auditor reviewing financial ledgers at a desk with documents and calculator

Flagship engagement

Statutory Financial Audit

Independent examination of annual financial statements for companies that must report under Japanese Commercial Code and Companies Act requirements.

Who it is for

Closely held companies, regional manufacturers, and trading firms in southern Kyushu that need an independent auditor’s report on their annual accounts.

Result you receive

A signed auditor’s opinion on whether the financial statements present fairly, in all material respects, the entity’s financial position and results, ready for filing and lender packages.

Included

  • Planning meeting and risk assessment of material account balances
  • Testing of revenue cut-off, inventory counts observation where material, and payroll sampling
  • Review of related-party disclosures and subsequent events
  • Draft findings letter and exit meeting with management
  • Signed auditor’s report in English with Japanese schedule summaries on request

Not included

  • Bookkeeping or preparation of the financial statements themselves
  • Tax return preparation or tax controversy representation
  • Internal control design projects beyond the audit’s required understanding

How the work proceeds

Scoping call and engagement letter

Planning and materiality setting

Interim and year-end fieldwork at your premises or secure document room

Partner review and clearance of open items

Issuance of the opinion and management letter