Aya Mori
Leads statutory audits for manufacturers and reviews materiality judgments when foreign-currency revenue dominates results.
About the practice
Partners who still sit through inventory counts
Oak Current Audit Partners grew from fieldwork on manufacturers and trading houses around 港石崎市—companies whose year-ends collide with shipping calendars, bank covenants, and overseas consolidation packs.
Origin
Built for Japanese closings, not for distant file reviews alone
Our founding partners spent years on statutory audits where the difference between a clean opinion and a delayed one came down to warehouse access, bilingual confirmations, and directors who needed plain explanations of adjustments. We opened Oak Current to keep that craft local while serving groups that report in English as well as Japanese.
We remain a human practice: lead partners assign themselves to engagements, field teams travel when inventory is material, and we decline work that would require us to prepare the statements we would then examine.
- Independent examination of annual and interim financial statements
- Respect for Japanese Companies Act timing and board calendars
- Clear boundaries between bookkeeping and audit
- Management letters written for directors who must act, not for archive shelves
People
Who you meet on an engagement
Daniel Okabe
Coordinates subsidiary reporting pack work for overseas parents and bilingual confirmation programmes with Japanese banks.
Rina Higa
Runs interim fieldwork and internal control walkthroughs, especially purchase-to-pay and payroll cycles.
Working approach
We plan early, send document lists that finance teams can actually fill, and hold closing meetings before opinion dates—not after files are locked. Clients tell us the value is fewer surprises at the board table and a management letter they can assign owners to.
Speak with a partner