Fees
Pricing that follows the ledger, not a subscription card
Audit fees depend on entity structure, inventory locations, readiness of schedules, and whether prior-year files transfer cleanly. We quote before fieldwork; we do not sell monthly “plans.”
| Engagement | Indicative basis | Starting range |
|---|---|---|
| Statutory financial statement audit | Single entity, moderate complexity, one primary inventory site | From ¥1,800,000 |
| Internal control review | Two to three financial cycles | From ¥650,000 |
| Inventory observation & cut-off | Per count location, including planning call | From ¥180,000 |
| Pre-audit readiness review | Desktop review plus findings call | From ¥420,000 |
What moves a quote up or down
- Number of subsidiaries or equity-method investees in the consolidation
- Multi-site stock counts requiring same-day attendance
- First-year audits without predecessor working papers
- Incomplete books that need reconstruction before substantive testing
- Significant estimates—percentage-of-completion revenue, slow-moving reserves—that need specialist time
Deposits and billing rhythm
Statutory audits typically invoice a planning deposit of 30% on engagement acceptance, a fieldwork instalment when the team arrives on site, and a final invoice when the auditor’s report is ready for signature.
Shorter engagements such as inventory observation may invoice in full after attendance, or with a small booking deposit when count dates must be reserved during a crowded year-end week.
These figures are informational. Your engagement letter states the agreed fee and any assumptions that would reopen the quote.
Need a tailored estimate?
Share your fiscal year-end, entity chart, and inventory locations. We typically reply within two business days.