Engagement
Statutory Financial Audit
Independent examination of annual accounts for companies subject to Japanese Companies Act and local filing obligations in Toyama Prefecture.
Who this engagement serves
Privately held manufacturers, distributors, and mid-size trading companies in Toyama and neighbouring prefectures that need a formal audit opinion on their statutory accounts.
What you receive
A signed auditor’s report, management letter covering control findings, and a clear schedule of adjusting entries ready for your filing team.
Included
- Planning meeting and risk assessment of revenue, inventory, and related-party balances
- Substantive testing of material account balances and year-end cut-off
- Inventory observation or alternative procedures where physical count applies
- Draft and final auditor’s report under Japanese GAAS-aligned procedures
- Written management letter with ranked control observations
Not included
- Tax return preparation or tax controversy representation
- Bookkeeping or interim closing support
- Internal audit outsourcing as a standing function
- Due diligence for mergers or share purchases
Who delivers the work
Lead partner plus engagement manager and field staff from Nishi Balance Partners
Process
- Scoping call and document request list
- Engagement letter and fee confirmation
- Fieldwork at your premises or agreed workroom
- Clearance of findings with finance leadership
- Issuance of opinion and management letter
Location & delivery
On-site in Fujoka-machi and greater Toyama; remote review of ledgers when systems allow secure access
How to prepare
Trial balance, general ledger export, bank confirmations in progress, inventory count schedule, and prior-year closing package
Constraints
We do not accept engagements where we also prepare the books we would audit. Material related-party complexity may extend the timeline.
Next step
Request an audit estimate with your fiscal year-end and entity structure. Fees start at ¥480,000 (starting fee for a single-entity year-end audit).