Fees
How we price audit work
Fees follow scope: number of entities, inventory complexity, prior-year file quality, and whether lenders need an English opinion. The figures below are guidance before a formal estimate.
From ¥1,800,000 for a single-entity year-end under Japanese GAAP. Multi-entity groups and IFRS consolidations are quoted after a scoping call and review of the trial balance.
From ¥420,000 per interim period for limited procedures on half-year figures. Covenant-focused reviews may add targeted testing on receivables or inventory.
From ¥680,000 as a readiness engagement or add-on when opening balances need reconstruction before the first opinion year.
From ¥95,000 per site day within Niigata Prefecture. Additional plants and overnight travel are quoted separately.
What moves an estimate
- Number of legal entities and foreign branches
- Material inventory locations and count timing
- Quality of prior-year working papers and reconciliations
- Need for English reporting to overseas parents or lenders
- Compressed timelines inside the final two weeks of the fiscal year
Deposits and billing
Engagements typically invoice a planning deposit on letter acceptance, with the balance due on draft report delivery. We do not offer subscription packages; each year is a separate engagement letter.