Statutory Financial Statement Audit

Who it is for

Mid-sized manufacturers, trading companies, and group subsidiaries in Hokkaido that need a Companies Act audit or bank-required assurance on year-end accounts.

Result

An independent auditor’s report on whether the financial statements present fairly in accordance with Japanese GAAP (or JMIS where applicable), with clear communication of significant findings to management and those charged with governance.

Scope

Balance sheet, income statement, statement of changes in equity, cash flow statement, and notes — plus evaluation of internal controls relevant to the audit.

Included

• Planning meeting and risk assessment tailored to your industry and closing calendar
• Interim and year-end fieldwork at your premises or designated records location
• Testing of material account balances, cut-off, and related-party disclosures
• Written management letter on control observations
• Auditor’s report and exit meeting with directors

Not included

• Bookkeeping or preparation of the financial statements themselves
• Tax return preparation or tax controversy representation
• Due diligence for acquisitions (available as a separate engagement)

Duration

Typically six to twelve weeks from planning to report, depending on closing readiness and group consolidations.

Location & delivery

On-site in 湖新井町 and across Hokkaido, with remote review of electronic ledgers when records allow.

Preparation

Provide prior-year files, trial balance, fixed-asset register, bank confirmations list, and access to accounting personnel during fieldwork weeks.

Constraints

We do not accept engagements where independence is impaired or where books are incomplete beyond a recoverable state within the reporting deadline.