Client stories

Evidence from engagements, not generic praise

These notes come from finance directors and controllers who sat through scoping calls, document pulls, and closing meetings with our teams.

Statutory Financial Statement Audit

“They spent two full days on our Naha warehouse count and caught a cut-off error on export invoices that would have overstated December revenue by nearly ¥18 million. The partner explained the adjustment without talking down to our controller.”

Keiko Amamiya · Finance Director, Southern Reef Components Co.

Interim Review & Closing Support

“The interim review felt thorough, though scheduling the on-site week around our peak shipping season took more coordination than I expected. Once dates locked, their document list was clear and we finished on the timeline they promised.”

Marcus Chen · Group Reporting Manager, Pacific Alloy Holdings

Internal Control Walkthrough

“Walkthrough notes on our purchase approvals finally gave the board something concrete to act on. We had known dual signatures were inconsistent; Oak Current showed where the bypasses happened and who could fix them.”

Haruto Nishimura · Managing Director, Ishizaki Marine Supplies

Subsidiary Reporting Pack Audit

“Our parent in Singapore needed the consolidation pack audited before their March board. Oak Current mapped our local GAAP bridge line by line and flagged two reconciling items we had been rolling forward without support.”

Elena Vogt · Subsidiary Controller, Coral Strait Trading KK

Statutory Financial Statement Audit

“I appreciated that they refused to prepare our accrual schedules and then audit them. That boundary was awkward at first, but it kept the opinion clean when our bank asked how independence was maintained.”

Yuki Tanaka · CFO, Minami Logistics Partners

Extended cases

Two engagements in more detail

Export cut-off at Southern Reef Components

Statutory Financial Statement Audit · March year-end

The company ships finished components through Naha under mixed FOB and CIF terms. Prior-year files treated packing dates as revenue dates. During final fieldwork we sampled late-December sailings, matched bills of lading, and identified invoices recorded before vessels cleared port.

Management booked an ¥18 million revenue deferral and tightened the sales cut-off checklist for the following year. The opinion issued on the planned board date; the management letter assigned the warehouse supervisor as owner of the revised gate-log procedure.

Consolidation pack for Coral Strait Trading

Subsidiary Reporting Pack Audit · Singapore parent deadline

The Japanese subsidiary rolled two reconciling items for three years without support schedules. Our pack procedures traced each bridge line from local GAAP trial balance to group reporting currency, then requested underlying contracts for the unsupported amounts.

One item proved to be an expired hedging designation; the other was an intercompany freight accrual posted only on the parent side. Both cleared before the March board pack. The controller kept our bridge map as the standing workbook for future quarters.