Entity complexity
Multiple locations, inventory-heavy operations, foreign-currency balances, and related-party webs require more testing hours.
Fees
How we quote ledger review work
Prices below are informational starting points. Final fees appear in a signed engagement letter after we understand entity size, industry risk, and reporting deadlines. There is no online payment or subscription.
| Engagement | Pricing basis | Starting guidance |
|---|---|---|
| Annual Statutory Ledger Audit | Fixed engagement fee | From ¥480,000 |
| Internal Control Walkthrough | Per focused area or day rate | From ¥180,000 · day rate ¥95,000 |
| Grant & Restricted Fund Review | Quote after grant schedule review | From ¥220,000 |
| Pre-Transaction Ledger Diligence | Quote based on data room size | From ¥650,000 |
Estimate factors
What moves a quote up or down
Readiness of the books
Current reconciliations and a locked trial balance reduce fieldwork. Catch-up bookkeeping is excluded and may delay start.
Deadline pressure
Compressed lender or shareholder deadlines may require additional staff on site and a higher fixed fee.
Deposits & billing
Statutory audits and diligence reviews typically request a 30% deposit on acceptance of the engagement letter, with the balance due on delivery of the final report. Walkthroughs under ¥200,000 may be billed in full on completion. See our refund and cancellation terms for how deposits are treated if work is postponed or cancelled.