Engagement
Annual financial statement review
A structured review of your year-end balance sheet, income statement, and notes, with documented findings for management and, where needed, lenders.
Request an engagement letter
The annual financial statement review is the centre of our practice. We do not skim the pack and stamp a logo on the cover. We read the trial balance against supporting schedules, ask why large movements happened, and test the balances that matter most to your lenders and board.
You remain responsible for the books. Our role is independent examination: selecting samples, recalculating key figures, and documenting whether the draft statements present a coherent picture under the framework you apply. If we identify cut-off errors, incomplete disclosures, or unsupported journal entries, we raise them early enough for your team to correct them before sign-off.
Companies with multi-location inventory, related-party trading, or first-time bank covenants usually need more testing days. Simple trading companies with clean reconciliations move faster. We say so plainly in the engagement letter so the fee and calendar stay honest.
Who this engagement serves
Finance directors and owner-managed companies in Tochigi and nearby prefectures that need an independent review of annual statements before board approval, bank submissions, or tax preparation.
What is included
- Planning discussion covering material accounts and prior-year findings
- Analytical review of income statement and balance sheet movements
- Substantive testing of material balances and selected cut-off samples
- Review of notes for completeness against Japanese GAAP presentation norms
- Written findings memo and closing meeting with management
Outside the scope
- Full statutory audit opinion unless separately engaged
- Tax computation or tax return preparation
- Bookkeeping catch-up or ledger reconstruction
- Fraud investigation beyond procedures already in the review plan
Practical details
- Provider
- Senior reviewer at Hinoki Review Office, with fieldwork support as needed
- Duration
- Typically three to six weeks from kick-off to findings memo, depending on evidence readiness
- Delivery
- Mix of on-site days at your office or warehouse and remote schedule review from 丸山区
- Preparation
- Trial balance, bank reconciliations, inventory count sheets, fixed-asset register, and draft notes ready before fieldwork starts
- Pricing basis
- Fixed fee quoted after a scoping call; starting from ¥480,000 for a single-entity mid-size set of statements
- Next step
- Request an engagement letter via the contact form with your year-end date and entity type
How the work unfolds
-
1
Scoping call
We confirm entity structure, year-end date, material accounts, and whether lenders need a formal review report language.
-
2
Planning & evidence list
You receive a tailored request list covering bank, inventory, receivables, payables, and related-party schedules.
-
3
Fieldwork
We test samples, observe counts where relevant, and walk selected processes with your staff.
-
4
Findings & close
A written memo summarises adjustments and disclosure points; we meet management to walk through open items.
Ready to discuss your reporting calendar?
Tell us about your entity type, year-end date, and the statements that need review.
Write to the office