Engagement
Interim and half-year review
Mid-year comfort on revenue cut-off, receivables, and intercompany balances for parent packs and board interim reporting.
From ¥900,000 · fixed fee
Request an engagement letter
Who this is for
Subsidiaries and mid-sized companies that must submit interim packs to a parent, board, or lender between annual closes.
Scope of work
- Focused planning on revenue, receivables, and intercompany
- Cut-off sample for the interim period
- Analytical review of major fluctuations
- Concise English or Japanese findings memo
Outside this engagement
- Full inventory observation unless separately scoped
- Restatement of prior annual statements
How the review proceeds
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1
Scope call
Confirm parent deadlines and which accounts drive interim risk.
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2
Focused fieldwork
Three to eight days of testing against the interim trial balance.
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3
Memo delivery
Findings and any limitations are issued before the parent pack deadline.
Timeline & delivery
Usually one to two weeks from document receipt to memo.
Primarily desk-based with optional on-site walkthroughs in Greater Tokyo.
Preparation
Interim trial balance, open invoice listings, and intercompany reconciliations.
Incomplete fixed-asset or inventory schedules may be noted as limitations rather than forced into a compressed timetable.
Ready to schedule a review?
Share your reporting period and entity structure. We will confirm fit and propose a fee range.
Enquire about this review