Engagement
Annual Statutory Ledger Audit
Independent examination of your year-end ledgers, reconciliations, and supporting schedules for companies and foundations that need a signed audit opinion for lenders, shareholders, or regulators.
Fixed engagement fee from ¥480,000 (quoted after scoping)
Request an engagement letter
Who this engagement serves
Owners, finance managers, and boards who must present audited financial statements for bank covenants, shareholder meetings, or grantors. We work with entities whose books are kept in Japanese or bilingual formats and whose operations sit primarily in Gunma Prefecture and neighboring prefectures.
What is included
- Planning meeting and risk assessment focused on revenue recognition, inventory, cash, and related parties
- Testing of material account balances against bank confirmations, invoices, and contracts
- Observation of inventory counts when stock is material to the statements
- Draft financial statement review and discussion of adjusting entries
- Signed auditor’s report and a concise management letter
What is excluded
Bookkeeping catch-up, tax return preparation, and forensic fraud investigations are separate engagements. We do not provide an opinion on forecast figures or business valuations.
How the work unfolds
- Scoping call — entity size, industry, prior-year issues, and reporting deadline
- Engagement letter — fixed fee, team, and timetable
- Request list — trial balance, reconciliations, and sample selections
- Fieldwork — on-site tests, interviews, and follow-up queries
- Reporting — draft findings, clearance of open items, final report
Preparation and constraints
Have bank reconciliations current through the balance-sheet date. Delayed third-party confirmations are the most common reason timelines slip. We schedule around your quiet periods when possible, but year-end congestion in March and December is real.
Next step
Request an engagement letter with your preferred reporting deadline and prior-year auditor contact if applicable.