Engagement
Annual financial statement audit
Independent assurance over a full year’s financial statements for private companies, cooperatives, and foundations preparing packages for boards, lenders, or grantors.
From ¥980,000 · quote after scoping
Request an engagement letter
Why clients commission this audit
Lenders, grantors, and boards often require an independent view of the financial statements before they renew facilities or release funds. Our annual audit examines whether the statements, taken as a whole, present fairly in accordance with the reporting framework named in your engagement letter — commonly Japanese GAAP for small and medium entities.
How fieldwork unfolds
After the engagement letter is signed, we send a prepared-by-client list. Planning meetings identify accounts with higher risk of misstatement — revenue cutoffs, inventory, related-party balances — and set sample sizes. Field staff then vouch selected transactions to invoices, contracts, and bank evidence. Material exceptions are cleared with your bookkeeper before we draft the report.
Preparation on your side
Have the trial balance, bank reconciliations, fixed-asset register, aged receivables and payables, inventory listings, and board minutes ready by the agreed date. If you close on 31 March, reserve warehouse access for the physical count early; March weeks fill quickly across Kumamoto.
Pricing basis
Fees start from ¥980,000 for a single-entity private company with orderly books. Multi-entity consolidations, first-year opening balance work, and distant inventory locations are priced after scoping. A 30% deposit reserves your fieldwork weeks.
Flagship engagement
How this audit is delivered
Who it is for
Private companies, cooperatives, and foundations in and around Kumamoto Prefecture that need an independent auditor’s report on annual financial statements.
What you receive
A signed auditor’s report, a management letter with referenced findings, and a closing meeting that walks your board or owners through adjustments and open items.
Scope included
Planning and risk discussion; substantive testing of material balances; inventory observation when stock is material; confirmation procedures where appropriate; draft and final report under the agreed reporting framework.
Outside scope
Bookkeeping, tax return preparation, valuations of complex financial instruments, and forensic investigations beyond ordinary audit sampling.
Timeline
Typically four to six weeks from PBC receipt to report, depending on readiness of schedules and inventory count timing.
Delivery
Fieldwork on site in Kumamoto Prefecture or remote review of digital voucher packs, with at least one in-person or video closing meeting.