Annual Statutory Ledger Audit
Fixed fee from ¥480,000 after scoping. Typical timeline four to eight weeks.
Review the engagementHorizon Ledger Review Bureau
Financial auditing for entities that keep real books
From our office at ハル町 in Gunma, we examine year-end ledgers, restricted funds, and pre-sale accounts for owners who need an independent report — not a brochure.
Request an engagement letterFlagship engagement
Annual statutory ledger audit
Independent examination of financial statements for lenders, shareholders, and boards. Fieldwork on site; reporting in clear language.
Internal Control Walkthrough
Map how cash, purchases, and payroll actually move — then rank the gaps.
See walkthrough details
Grant & Restricted Fund Review
Reconcile donor-restricted balances to bank evidence and grant letters.
Read the review scopeHow we work
Fieldwork that respects the people who keep the books
We sit with bookkeepers, count inventory on quiet shifts, and chase bank confirmations without turning your office into a theater. Every engagement follows a written process from scoping call to signed report.
Client stories
What boards and finance managers notice
“They walked our Gunma warehouse books line by line before year-end, catching a misclassified freight accrual we had carried for two quarters. The engagement took longer than we hoped — we needed an extra week for bank confirmations — yet the final report gave our lender exactly what they asked for.”Keiko Tanabe, Finance manager, regional wholesale firm — Annual Statutory Ledger Audit
“Horizon reviewed our cash receipts and vendor payments after we opened a second shop in Takasaki. They sat with our bookkeeper, not above her, and left us with a clear list of control gaps.”Marcus Ellery, Owner, two-location retail company — Internal Control Walkthrough
Common questions
Before you write to us
How long does a typical annual ledger audit take?
Most small and mid-size engagements in Gunma Prefecture run four to eight weeks from kickoff to signed report, depending on how complete your trial balance and supporting schedules are at the start.
Do you work on-site or from documents only?
We prefer at least one on-site visit for cash counts, inventory observation when relevant, and interviews with those who prepare the books. Document review continues remotely between visits.
What should we prepare before the first meeting?
Bring the prior-year financial statements, current trial balance, bank reconciliations, fixed asset register, and a list of related-party transactions. We send a tailored request list after the scoping call.
Are your fees fixed or quoted by hour?
Statutory audits and diligence reviews are quoted as fixed engagement fees after we understand entity size and complexity. Walkthroughs and advisory reviews may use a day rate when scope is still forming.
Field notes
Recent writing from the practice
Notes on trial balances, bank confirmations, restricted grants, and warehouse counts — written for finance staff preparing for review.
