Rina Aoyama
Leads statutory opinions for manufacturing groups and chairs closing meetings with boards.
About the practice
Auditors who still walk the warehouse
Aoyama Ledger Advisory began as a small Fukui practice helping family manufacturers through their first statutory audits. We still measure a good engagement by how calmly the closing meeting unfolds.
Origin
The practice took shape in 浩二町 after years of partnering with controllers who kept inventory cards in drawers and customer files in binders that smelled faintly of paper dust. Those companies needed auditors who could read a shipping dock as carefully as a trial balance.
Today we serve manufacturers, distributors, and trading groups across Fukui Prefecture and neighbouring coastal cities. The work remains deliberately human: confirmations, counts, walkthroughs, and letters written in plain English for boards that prefer clarity over jargon.
What we value
- Independence that shows up as declined bookkeeping for audit clients
- Field notes that name locations, not only ledger codes
- Fees quoted before hours quietly expand
- Respect for plant schedules during count week
People you may meet
Partners and managers stay close to fieldwork; juniors are introduced by name at kickoff so your team knows who will be in the document room.
Tomoko Ishikawa
Designs control reviews and coaches first-time auditees through readiness packs.
Daichi Saito
Coordinates inventory observation and cut-off samples across multi-site warehouses.
Working approach
We begin with an engagement letter that states independence confirmations, expected deliverables, and fee assumptions. Document requests arrive early enough for your team to gather schedules without weekend panic—unless the books themselves are late.
During fieldwork we prefer short daily catch-ups over surprise lists at Friday 5 p.m. Findings are tested against evidence before they appear in a draft management letter. The final letter ranks observations so boards can act, not merely admire the prose.
