Fees
Pricing for review engagements
Fees reflect entity complexity, the readiness of schedules, and whether fieldwork includes inventory observation or multi-location visits. We do not sell subscription packages.
| Engagement | Fee basis | Typical range |
|---|---|---|
| Year-end financial statement review | Fixed fee after planning | From ¥1,800,000 per entity |
| Interim / half-year review | Fixed fee | From ¥900,000 |
| Subsidiary reporting pack review | Fixed fee or day rate | From ¥650,000 or ¥180,000 / day |
| Lender covenant review letter | Quote based on covenant schedule | From ¥420,000 |
What moves the estimate
- Number of legal entities and consolidation adjustments
- Inventory locations requiring observation
- Foreign-currency ledgers and hedging disclosures
- First-year engagements needing opening-balance work
- Compressed deadlines requiring weekend fieldwork
What we do not fee separately
Routine planning calls, standard bank confirmation administration, and one revision of the findings memo after management comments are included in the fixed fee once the engagement letter is signed.
Travel outside the Greater Tokyo area, translation of extensive Japanese-to-English packs, and re-performance after material late adjustments are billed at the day rate stated in the letter.
Deposits and billing
A 30% retainer is invoiced on acceptance of the engagement letter. The balance is due on delivery of the draft review report. We issue fee estimates in writing before fieldwork starts; verbal ranges are indicative only.
Request a written fee estimate