Flagship engagement
Independent Financial Audit
A full-scope examination of annual financial statements for companies that need an independent auditor’s opinion for lenders, shareholders, or statutory filing.
Who it is for
Privately held Japanese companies, foreign subsidiaries, and family businesses that must present audited accounts to banks, investors, or group headquarters.
Result
An independent auditor’s report on whether the financial statements present fairly, in all material respects, the company’s financial position and results.
Included
- Planning meeting and risk assessment of revenue, inventory, and related-party accounts
- Substantive testing of material balances and year-end cut-off
- Management letter outlining control observations
- Signed auditor’s report suitable for lender and shareholder use
Not included
- Bookkeeping or preparation of the financial statements themselves
- Tax return filing or tax advisory opinions
- Forensic investigation beyond the audit scope
- Assurance over non-financial ESG metrics
How the work proceeds
- Intake and engagement letter with agreed materiality and timeline
- Interim procedures on high-risk cycles before year-end
- Year-end fieldwork, confirmations, and inventory observation where required
- Clearance meeting, draft report, and final signed opinion
Preparation
Provide trial balance, general ledger export, bank statements, contracts for material transactions, and access to the finance contact who owns the close.
Constraints
We do not accept engagements where independence is impaired, or where books are incomplete beyond recovery within the filing window.
Request an engagement estimate with your fiscal year-end and industry.