Interim Accounts Review
Mid-year review of management accounts for boards preparing forecasts, covenant checks, or acquisition diligence.
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Financial auditing · 神奈川県
Year-end accounts examined with pier-side patience
We examine ledgers, inventory tallies, and bank confirmations for companies filing statutory statements or satisfying lender covenants—work done in person when the books demand it.
Request an examination estimateFlagship engagement
Statutory financial statement examination
For privately held companies and subsidiaries preparing annual filings, we test material balances, observe inventory where needed, and issue an examination report boards can attach to lender packs.
- Planning meeting and risk assessment before fieldwork
- Substantive testing of revenue, inventory, payables, and related parties
- Signed report plus a concise management letter
Related examinations
Work that sits beside the annual report
Inventory & Cut-off Observation
On-site observation of physical inventory counts and period-end cut-off procedures for warehouses and manufacturers.
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Related-Party Transaction Scrutiny
Focused examination of intercompany balances, shareholder loans, and disclosure completeness for group filings.
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Lender Covenant Compliance Check
Independent calculation and narrative support for financial covenants reported to Japanese and overseas lenders.
View detailsHow we arrive
Fieldwork before footnotes
Examinations start with an engagement letter, a document request list, and a timetable that respects warehouse counts and bank confirmation calendars. Draft findings are discussed before anything is finalized.
When goods leave a Kanagawa pier after midnight, we treat cut-off as a shipping desk problem, not an abstract control slogan.
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From finance desks
What clients notice in the room
They spent a full morning on our warehouse cut-off sheets instead of asking for another spreadsheet. The draft adjustments arrived before our board pack deadline.
Mika Horikawa, Finance Manager, coastal components manufacturer
The related-party questionnaire felt thorough, almost stubborn. We had to dig up an informal shareholder loan we had treated as cash. Better that than a surprised lender.
Kenji Arai, Director, family-owned trading company
Field notes
Recent guidance from the examination desk
What an Examination Letter Should Spell Out Before Fieldwork Begins
A clear engagement letter protects both the company and the examiner when statutory accounts are under review.
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Reading Cut-off Errors in a Coastal Manufacturer’s Year-End
How shipping ledgers and warehouse tallies diverge when goods leave the pier after the books close.
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Preparing Bank Confirmations for Japanese and Overseas Lenders
Confirmation requests fail more often from incomplete account lists than from reluctant banks.
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