Engagement

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.

Describe your prior reporting arrangement when requesting a quote.

Accountant comparing opening ledger balances across years

Who it is for

Companies changing auditors or undergoing a first statutory audit after years of compilation-only reporting.

Fees

Quoted as an add-on to the statutory audit, typically ¥350,000–¥900,000 depending on prior-period quality.

For a full statutory audit that may include this work as an add-on, see our statutory financial statement audit.

Describe your prior reporting arrangement when requesting a quote.