Aya Fujimura
Aya leads statutory audits and nonprofit fund reviews. She trained in statutory audit work in Tokyo before returning to Gunma to build a practice that visits warehouses as readily as boardrooms.
About
A review bureau grounded in Gunma ledgers
Horizon Ledger Review Bureau began as a small audit desk helping family manufacturers through year-end reporting. We still work close to the books — trial balances, bank folders, inventory tags — rather than abstract frameworks.
Mission
Independent opinions that boards can defend
Our purpose is to examine financial statements and underlying ledgers with enough care that lenders, grantors, and shareholders can rely on the numbers. We write findings in language finance committees can use in a meeting, not only in a binder.
We remain independent of bookkeeping work for the same client in the same period. When a conflict would arise, we decline or refer.
People
Who leads the engagements
Kenji Watanabe
Kenji runs control walkthroughs and pre-transaction diligence. He spent years as a controller for a regional wholesaler, so he knows how informal approvals look in practice.
Values
How we show up in the file
Evidence over theater
We prefer bank confirmations, count sheets, and contracts over slide decks. If an assertion lacks support, we say so plainly.
Respect for keepers of the books
Bookkeepers are partners in the engagement. We schedule around closing weeks and explain sample selections before we pull binders.
Independence with courtesy
We decline work that would impair objectivity. Referrals are part of our duty when tax filings or bookkeeping catch-up are needed instead.