Choosing Fieldwork Dates Around a March Year-End

March year-ends dominate Japanese corporate calendars, which means audit teams, banks, and tax offices are all busiest in the same window. Planning fieldwork dates early is less about courtesy and more about securing uninterrupted access to your finance staff.

Interim visits in January or early February work well for testing controls, rolling forward fixed assets, and clearing related-party lists. Final visits then focus on cut-off, inventory, and subsequent events after the books close.

Snow and logistics matter in Hokkaido. If your plant is inland and roads can close, build a buffer day into the observation schedule for inventory counts. We have postponed counts before; it is preferable to a rushed observation that cannot be completed.

Draft accounts readiness is the real gate. If notes and consolidations arrive a week late, the report date slips regardless of how carefully fieldwork was booked. Agree an internal ‘accounts frozen’ date with your controller and treat it as firm.

Speak with your engagement partner by November about preferred weeks. Shiosai publishes a provisional March roster each autumn so returning clients can reserve their usual slots.