Flagship engagement
Statutory Financial Statement Audit
Independent examination of annual financial statements under Japanese Companies Act requirements, with fieldwork timed to your closing calendar.
Request an estimate for this work
Who it is for
Companies that need a signed opinion, not a bookkeeping hand-off
Domestic corporations, subsidiaries of overseas groups, and listed-company affiliates preparing Japanese GAAP or IFRS statements
Result: A signed audit opinion, management letter on control observations, and a clear schedule of adjustments agreed with your finance team
Delivered by: Lead partner and two to four field auditors assigned to your engagement
Where: On-site at your Okinawa or Tokyo office, with remote document review between visits
Preparation we ask of you
Provide prior-year statements, general ledger export, bank confirmations list, and access to inventory locations
Constraint we will not bend
We cannot accept engagements where we prepare the books we would then audit
Included in the engagement
- Engagement letter and materiality memorandum
- Risk assessment interviews with accounting and operations leads
- Substantive testing of revenue, inventory, payroll, and significant estimates
- Cut-off and subsequent-events procedures at year-end
- Draft and final auditor’s report in English and Japanese where required
- Closing meeting with directors and finance leadership
Outside this engagement
- Bookkeeping or preparation of the financial statements themselves
- Tax return filing or tax opinion letters
- Internal audit staff secondment
- Valuation of complex financial instruments beyond audit sampling
Process
How the statutory audit moves from letter to opinion
Scoping call and document request list
Interim fieldwork on controls and walkthroughs
Final fieldwork after trial balance freeze
Partner review, opinion issuance, and archive
Next step: Request an engagement estimate with your year-end date and reporting framework. Fee guidance begins at From ¥1,800,000 per engagement; final quotes reflect entity size, locations, and reporting framework.
Schedule a scoping call