Aya Nakamura
Former Big Four senior manager who returned to Hokkaido to lead statutory audits for mid-sized manufacturers. Signs opinions and chairs exit meetings.
About
A coastal audit house with ledger-room habits
Origin
Named for the sound of the tide
Shiosai began as a small assurance practice serving manufacturers and trading houses near 湖新井町. The founders had spent years on March year-end rotations — counting inventory in cold warehouses, tracing export receivables, and sitting with family boards who wanted the auditor’s report explained without jargon.
The name recalls the audible tide along Hokkaido’s coast: steady, recurring, impossible to ignore when the books close. We bring that same rhythm to engagement calendars — interim work early, final fieldwork when draft accounts are truly ready.
People
Who leads your engagement
Kenji Okabe
Leads inventory observation and revenue cut-off testing. Knows the logistics quirks of port-adjacent warehouses and seasonal fisheries processors.
Yuki Sato
Coordinates first-year auditees — opening balances, policy memos, and closing calendars that survive the first lender review.
How we work with clients
We accept engagements only when independence holds and the books are complete enough to audit. We decline work that asks us to prepare the statements we would later examine. During fieldwork we prefer uninterrupted access to the controller and warehouse supervisors rather than endless email trails.
Values that show up in practice: punctual arrival on count days, written findings discussed before they are finalized, and fees that reflect hours and risk — not surprise invoices after the report date.