About
A review practice paced to Japan’s reporting seasons
Kisetsu Review Advisory was founded to give privately held companies and foreign subsidiaries a measured alternative to rushed year-end checks — financial auditing that privileges working-paper clarity over volume.
Origin
The practice began after years of seconding into Tokyo closes for manufacturing and trading groups. Too often, review comments arrived after the board pack had already been printed. We structured Kisetsu around earlier planning letters, fixed fieldwork windows, and findings written for directors who are not accountants.
Our office sits at 57767 Johnnie Shoals in 湖藤田市, within easy reach of central Tokyo for inventory counts and bank confirmation follow-ups.
People
Aya Morishita leads engagements and partner review. She spent twelve years in statutory and review work for Japanese GAAP and IFRS subsidiary packs, with particular depth in inventory-heavy manufacturers and trading companies with multi-currency ledgers.
Kenji Watanabe manages fieldwork scheduling and document requests. He coordinates with bookkeepers and parent-group controllers so cut-off evidence and related-party schedules arrive before sampling begins.
Working approach
We accept a limited number of year-end reviews each season so partner review is not delegated. Clients receive a planning memo, a fieldwork timetable, and a single findings memo — not an unreadably long issues log. When schedules are incomplete, we say so early rather than issuing a late surprise.
Values
- Evidence before opinion — confirmations and cut-off tests precede the draft report.
- Plain language for boards — findings name the account, the risk, and the action.
- Respect for bookkeeper time — document lists are specific, dated, and not endlessly expanded.
- Independence — we decline bookkeeping or management accounting for the same entity under review.
Discuss a forthcoming close
Share your entity structure and reporting framework. We will confirm whether a review engagement is appropriate.
Contact the practice