Fees
How we price financial auditing work
Fees reflect entity size, number of locations, reporting framework, and whether inventory observation or bilingual reporting is required. Figures below are starting points for scoping—not fixed menu prices for every company.
Statutory Financial Statement Audit
Independent examination of annual financial statements under Japanese Companies Act requirements, with fieldwork timed to your closing calendar.
Interim Review & Closing Support
Half-year and quarter-end reviews that catch cut-off issues before they harden into year-end adjustments.
Internal Control Walkthrough
Mapped walkthroughs of purchase-to-pay, order-to-cash, and payroll cycles with written findings for management.
Subsidiary Reporting Pack Audit
Focused procedures on consolidation packs sent to overseas parents, including local GAAP to group GAAP bridges.
Estimate factors
What moves a quote up or down
- Number of legal entities and consolidation layers
- Inventory locations requiring physical observation
- Japanese GAAP versus IFRS (or dual reporting)
- First-year audits with limited prior-year files
- Tight group pack deadlines that compress fieldwork
Deposits & billing
Statutory audits typically bill one-third on engagement acceptance, one-third after interim fieldwork, and the balance on opinion issuance. Interim reviews and walkthroughs usually bill half on start and half on delivery of the report or letter.
We do not offer subscription tiers. Recurring clients receive a fresh engagement letter each year with fees revisited against actual hours and scope changes.
Request a written estimate