Engagement
Opening Balance & First-Year Audit Support
Support for entities facing their first statutory audit — opening balance work, policy documentation, and readiness coaching for the finance team.
Who it is for
Growing companies newly subject to audit thresholds or lender mandates.
Result
Cleaner opening balances, documented accounting policies, and a realistic fieldwork calendar for year one.
Scope
Opening balance verification, policy memo drafting assistance, and pre-audit readiness checklist — may be combined with a full statutory engagement.
Included
- Opening balance testing plan
- Accounting policy checklist against Japanese GAAP
- Closing calendar workshop with your controller
Not included
- Restatement of multi-year comparative periods beyond agreed scope
Provider
Partner-led with a dedicated senior.
How the engagement runs
- Readiness workshop
- Opening balance procedures
- Handoff into statutory fieldwork if engaged
Duration
Four to eight weeks before the first year-end visit.
Location & delivery
Primarily on-site in Hokkaido.
Preparation
Prior unaudited statements and fixed-asset history.
Constraints
Cannot remedy missing source documents from closed periods without client reconstruction.
Pricing basis
From ¥480,000 as a stand-alone readiness engagement.
Share your first audit year-end and prior closing packages. View rates guidance