Engagement
Year-end financial statement review
A structured review of annual financial statements for privately held companies and Japan subsidiaries — from trial balance integrity through disclosure checklist and partner-signed review report.
From ¥1,800,000 per entity · fixed fee after planning
Request an engagement letter
Who this is for
Directors and finance managers of privately held Japanese companies, foreign-owned subsidiaries, and groups that need a review-level conclusion on annual accounts without commissioning a full statutory audit every year.
Scope of work
- Planning memo with material accounts and document list
- Walkthroughs of revenue, purchases, and payroll
- Bank confirmations and selected receivable tests
- Inventory observation where stock is material
- Cut-off testing and related-party disclosure review
- Draft and final review report plus board findings memo
- Management representation letter coordination
Outside this engagement
- Full statutory audit opinion under the Companies Act
- Bookkeeping, payroll processing, or tax return preparation
- Valuation of complex financial instruments beyond disclosure review
- Assurance on non-financial ESG metrics
How the review proceeds
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1
Engagement letter & retainer
Scope, fee, report addressees, and independence confirmation are signed. A 30% retainer secures the fieldwork window around your year-end.
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2
Planning & document request
We issue materiality, significant risks, and a dated schedule of ledgers, confirmations, and inventory count logistics.
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3
Fieldwork
On-site or desk-based testing over one to three weeks, including warehouse observation when required.
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4
Partner review & delivery
Draft report and findings memo are reviewed internally, discussed with management, then finalised after the representation letter.
Timeline & delivery
Typical duration is three to six weeks from planning letter to final report, depending on schedule readiness and inventory locations.
Work is performed from our 湖藤田市 office and at your Tokyo-area premises. Multi-site inventory may require additional travel days billed separately.
Preparation
Provide the trial balance, prior-year file, draft statements, bank reconciliations, inventory listings, and related-party schedule before fieldwork week one.
We cannot date the report before confirmations return and inventory differences are cleared. First-year engagements include opening-balance procedures that may extend the timeline.
Schedule your year-end review
Share your period-end date and entity structure. We will confirm capacity and send a written fee estimate.
Enquire about this review