Fees
How we price financial auditing work
Most engagements are fixed-fee after a scoping call. The figures below are starting points for a single Japanese entity with ordinary complexity — not a menu you can order without conversation.
| Engagement | Starting point | What moves the fee |
|---|---|---|
| Annual financial statement review | From ¥480,000 | Number of locations, inventory weight, related-party volume, first-year vs recurring |
| Inventory observation & cut-off | From ¥180,000 per site-day | Shift length, SKU complexity, multi-building campuses |
| Internal control walkthroughs | From ¥220,000 per cycle | Number of cycles, process documentation quality, sites visited |
| Statutory audit support | Quoted after seeing the PBC list | Auditor request volume, prior-year issues, translation needs |
Fees are informational. No online checkout. Travel within 栃木県 is usually absorbed; longer trips are billed at cost after agreement.
Estimate factors we discuss early
- Entity count and consolidation needs
- Year-end date and lender deadlines
- Quality of reconciliations at kick-off
- Whether inventory or revenue is material
- Language of working papers (Japanese / English)
Deposits & timing
For new clients we typically invoice 30% on engagement acceptance and the balance at delivery of the findings memo or observation report. Recurring review clients may settle on a single invoice after fieldwork.
If scope expands mid-engagement — for example, an unexpected warehouse or a broken fixed-asset register — we pause for a written fee revision before continuing.
Ask for a scoped estimate