Engagement
Agreed-upon procedures
Targeted tests you and a third party define in advance — grant spending checks, covenant calculations, or specific balance verifications.
From ¥180,000 · per procedure list
Request an engagement letter
What agreed-upon procedures are
Unlike an audit, this engagement performs only the tests you and an interested party — a grantor, lender, or joint-venture partner — list in writing. We report factual findings for each procedure without providing an opinion on the financial statements as a whole.
Common requests
Clients ask us to recalculate debt-service covenants, trace grant disbursements to approved budgets, or verify a sample of related-party balances. Clarity in the procedure list keeps the report useful to the third party who requested it.
Process
We draft the procedure list with you, obtain acknowledgment from the third party when required, perform the tests, and issue a findings report. Timeline depends on the number of procedures and how quickly supporting documents arrive.
Pricing
Engagements start from ¥180,000 for a short list of straightforward recalculations. Extensive sampling across many sites is quoted separately.