Fees
How we price financial auditing work
Fees follow entity complexity, inventory locations, and the depth of testing required — not a subscription ladder. The figures below are starting points for a written estimate.
| Engagement | Starting fee | Basis |
|---|---|---|
| Statutory Financial Audit | ¥480,000 | starting fee for a single-entity year-end audit |
| Internal Control Review | ¥220,000 | typical fixed fee for a three-cycle review |
| Year-End Inventory Observation | ¥95,000 | per count day, plus travel within Toyama |
| Agreed-Upon Procedures | ¥150,000 | quote based on procedure list |
What changes the estimate
- Number of legal entities and whether consolidating worksheets are required
- Inventory locations needing observation and the length of count days
- Volume of related-party balances and foreign-currency accounts
- Quality of prior-year files and how quickly confirmations return
- Whether lenders impose additional agreed-upon procedures beside the opinion
Deposits & billing
Statutory audits typically bill one-third on engagement letter signature, one-third at fieldwork start, and the balance on opinion issuance. Shorter reviews may bill half on commencement and half on delivery of the report.
Estimates are informational. No payment is taken through this website.