Keiko Nishi
Signs statutory opinions, chairs planning meetings, and reviews inventory observation conclusions for manufacturing clients.
About the practice
Auditors who know factory year-ends
Nishi Balance Partners was founded to give Toyama manufacturers and trading houses a nearby audit partner who still writes opinions with the same discipline expected in larger cities.
Origin
Keiko Nishi spent a decade on statutory audits for industrial clients before opening the practice in Fujoka-machi. The aim was practical: shorten travel between plants and the audit room, keep engagement managers stable year to year, and write management letters that purchasing and finance can action together.
How we approach engagements
We plan around inventory counts and close calendars, not around a fixed template. Materiality is set with your accounts in view. Related-party schedules and bank confirmations start early so clearance week is about judgement, not document chasing.
Independence is non-negotiable. We do not prepare the books we audit, and we decline engagements where a consulting conflict would impair the opinion.
People you will meet
Haruto Mori
Runs fieldwork calendars, coordinates bank confirmations, and drafts management letters with ranked control findings.
Aya Sato
Leads revenue and inventory testing teams on-site and prepares cut-off schedules for clearance with controllers.
Values that show up in fieldwork
- Plain findings. Observations name the control gap, the account impact, and a fix a controller can schedule.
- Local presence. We travel to plants in Toyama and neighbouring prefectures instead of auditing only from a distant conference room.
- Steady contacts. One engagement manager stays with your close cycle so context does not reset each March.