Reporting framework
Japanese GAAP versus IFRS changes disclosure testing and often the need for English reporting packs.
Fees
How we price an audit engagement
Fees are quote-based. The ranges below help finance teams budget before we issue an engagement letter. Nothing here is a cart, subscription, or checkout.
Starting ranges
Typical annual fees (JPY, exclusive of consumption tax)
Final quotes depend on locations, frameworks, and prior-year file quality.
| Engagement | Starting from | What moves the fee |
|---|---|---|
| Statutory financial statement audit (single entity) | ¥2,400,000 | Revenue size, inventory sites, first-year vs recurring |
| Consolidated group audit coordination | ¥3,800,000 | Component count, language of packs, parent deadline |
| Internal control walkthrough review | ¥680,000 | Number of cycles and sites visited |
| Agreed-upon procedures for lenders | ¥420,000 | Procedure list length and reporting frequency |
| Opening balance review (first-year add-on) | ¥350,000 | Predecessor cooperation and equity complexity |
Estimate factors
What we ask before quoting
Inventory locations
Each material warehouse or consignment site adds observation days and travel.
Subsidiary map
Dormant entities still require risk assessment; active components need instruction letters.
Prior-year file
Clean predecessor cooperation lowers first-year hours; incomplete files raise them.
Billing
Deposits and timing
Statutory audits usually invoice 40% on engagement acceptance, 40% at start of year-end fieldwork, and 20% on delivery of the signed report. Agreed-upon procedures are often billed 50% on acceptance and 50% on report delivery.
Changes
When scope shifts
Adding a warehouse mid-year, converting to IFRS, or inserting a new subsidiary triggers a written change order before additional fieldwork begins. We do not surprise boards with unannounced overages.
Request a written quote