Interim and half-year review
Mid-year comfort on revenue cut-off, receivables, and intercompany balances for parent packs and board interim reporting.
Financial auditing · Tokyo
Seasonal review for books that must close cleanly
Kisetsu Review Advisory examines ledgers, cut-off evidence, and statutory disclosures so directors can sign accounts with a clear trail — not a rush of unexplained reconciling items.
Named for the Japanese seasons of reporting — kisetsu — we pace fieldwork around your year-end, interim, and parent consolidation calendar.
Flagship engagement
Year-end financial statement review
Our primary engagement walks through trial balance integrity, revenue cut-off, inventory observations where relevant, related-party disclosures, and the management representation letter. We deliver a review report and a concise findings memo for the board or Tokyo branch manager.
Engagements typically run three to six weeks depending on entity size and the readiness of schedules. Work is delivered on-site at your Tokyo office or at our desk in 湖藤田市, with remote document exchange for regional subsidiaries.
Read the full engagement scope
Related engagements
Reviews that sit beside the year-end
Supporting work for subsidiaries, lenders, and parent groups that need interim comfort without a full statutory audit.
Subsidiary reporting pack review
Review of Japan GAAP or IFRS subsidiary packs before they leave Tokyo — bridging adjustments, disclosure notes, and English findings for group controllers.
Lender covenant review letter
Independent review letter addressing specific financial covenants — leverage, interest cover, or tangible net worth — with clear testing of the covenant schedule.
“They asked for the bank confirmations before we had finished the cash roll-forward — awkward timing, but it kept the review from slipping past the parent deadline.”
From client stories
Evidence from real closes
Directors and finance managers describe how our fieldwork handled inventory counts, IFRS-to-Japanese GAAP bridging, and lender covenants — including where we pushed back on incomplete schedules.
Read client storiesHow we work
Planning letters before sampling
Every financial auditing engagement begins with a planning memo that names material accounts, known judgment areas, and the documents we expect from your bookkeepers. Fieldwork follows a fixed sequence: walkthroughs, substantive tests, disclosure checklist, then partner review of the draft report.
Walk through the methodology
Planning your next close?
Tell us the reporting period, entity type, and whether a parent group or lender needs the report. We reply with a fee range and proposed fieldwork window.
Enquire about a review