Aya Fujimura
Engagement partner
Leads manufacturing and trading audits under Japanese GAAP. Former Big Four senior manager; focuses on inventory-heavy entities and March year-ends.
About the cabinet
A coastal practice with ledger-room discipline
Blue Coast Audit Cabinet grew from partner-led statutory work for manufacturers along Japan’s northern coast. We remain a human audit practice: independence checks, inventory counts, confirmation control, and opinions signed in person.
Origin
Why we opened in Yamagata
Our founding partners spent years commuting between Tokyo filing seasons and plant visits in Tohoku. Opening a cabinet at 498 Fabian Prairie, 港北川区, 山形県 placed the file room closer to the factories whose inventories we observe, while still serving Tokyo board meetings when required.
Approach
How we treat an engagement
We accept work only when independence is clear and capacity exists for proper fieldwork. Partners stay on site for inventory observation and closing meetings. Juniors do not deliver draft opinions alone. Recommendations stay in the management letter — never as upsells inside the auditor’s report.
People
Partners and managers you will meet
Credentials reflect Japanese statutory audit practice. Titles describe roles on engagements, not a product team.
Kenji Okada
Engagement partner
Specialises in IFRS consolidations and component auditor coordination for overseas parents with Japanese subsidiaries.
Hana Suzuki
Audit manager
Runs fieldwork calendars, confirmation control, and first-year opening balance programmes. Fluent in Japanese and English closing packs.
Values
What we refuse as well as what we offer
We decline bookkeeping clients we would later need to audit. We do not issue opinions under timetable pressure that would skip inventory observation when stock is material. We keep fee quotes written and fixed to the letter’s scope, with change orders when subsidiaries are added mid-year.
See how engagements run