Fees
How audit fees are estimated
Fees follow entity count, account complexity, inventory sites, and the quality of opening balances — not a fixed menu of subscription tiers. Starting figures below help you plan; the engagement letter locks the fee after scoping.
Statutory Financial Statement Audit
Independent examination of annual financial statements under Japanese GAAP or J-GAAP adaptations for mid-sized companies preparing for lenders, shareholders, or statutory filings.
From ¥1,800,000 for a single-entity audit of a company with straightforward revenue recognition. Quoted after a scoping review of entity count and account complexity.
Internal Control Walkthrough Review
Focused walkthroughs of cash, purchasing, and payroll cycles to document control design before your next year-end audit or lender covenant review.
From ¥420,000 for a three-cycle walkthrough package.
Inventory Observation Attendance
Year-end physical inventory observation at warehouses or manufacturing floors, with recount procedures and cut-off testing for stock-heavy businesses.
From ¥180,000 per observation day plus travel within Ishikawa; quoted for multi-site counts.
Opening Balance and First-Year Audit Support
Extra procedures for companies appointing a new auditor: opening balance verification, prior-period restatement review, and handover of prior workpapers where available.
Quoted as an add-on to the statutory audit, typically ¥350,000–¥900,000 depending on prior-period quality.
What moves an estimate
- Number of legal entities and whether consolidation is required
- Material inventory locations needing physical observation
- First-year opening balance procedures or incomplete prior workpapers
- Need for an English report plus Japanese summary for owners and lenders
- Response times from banks and legal counsel on confirmations
Payment structure
A deposit is typically due on signing the engagement letter, with the balance billed after delivery of the draft report. Travel within Ishikawa is usually included in fieldwork day rates; multi-prefecture travel is quoted separately.