Engagement calendar
Map fieldwork to the weeks your books actually freeze
Audit quality suffers when inventory counts, bank confirmations, and partner review all collide in the same five days. This page shows how we sequence a typical March or December year-end for companies in Japan.
Typical March year-end
A twelve-week arc from scoping to opinion
Scoping & engagement letter
Agree entities in scope, reporting framework, inventory sites, and fee. Issue the document request list so finance can pull ledgers without rushing.
Interim fieldwork
Walkthrough purchase-to-pay and order-to-cash, test selected controls, and send bank and receivable confirmation requests while counterparties still answer mail.
Inventory observation window
Attend physical counts at factories or third-party warehouses. Align count dates with your shipping blackout so cut-off samples remain clean.
Final substantive testing
After trial balance freeze: revenue cut-off, subsequent events, estimate evaluation, and follow-up on confirmation non-replies.
Partner review & opinion
Closing meeting with directors, management letter delivery, and signed auditor’s report timed to your board or pack deadline.
What we need from your calendar
- Statutory year-end date and board meeting for accounts approval
- Overseas parent pack deadline, if any
- Planned inventory count dates and locations
- Blackout weeks when finance cannot support fieldwork
Capacity note for Summer–Autumn 2026
March year-end slots fill first. Companies needing December closings or mid-year interim reviews should contact us earlier so inventory observation weeks do not overlap with peak statutory fieldwork.
Reserve a scoping call