Flagship engagement
Statutory Financial Statement Audit
Independent examination of annual financial statements for companies in Fukui and surrounding prefectures, prepared for shareholders, lenders, and statutory filing.
Who it is for
Mid-size trading companies, manufacturers, and family-owned groups that need an independent opinion on their year-end accounts.
Result you receive
A signed auditor’s report and a clear management letter outlining findings that affect presentation, disclosure, and control design.
Scope
Planning, risk assessment, substantive testing of balances and transactions, cut-off procedures, and final reporting under Japanese GAAP or IFRS as applicable.
Provider
Lead partner and field team from Aoyama Ledger Advisory
Included
- Engagement letter and independence confirmation
- Walkthroughs of revenue, purchases, inventory, and payroll cycles
- Substantive testing of material account balances
- Draft and final auditor’s report
- Written management letter with ranked observations
Not included
- Bookkeeping or preparation of the financial statements
- Tax return filing
- Internal audit secondments lasting more than two weeks
How the work proceeds
- Introductory call and document request list
- On-site or hybrid fieldwork during the agreed window
- Closing meeting with management
- Issuance of the auditor’s report and management letter
Duration
Typically four to eight weeks from kickoff to report, depending on group complexity and readiness of working papers.
Location & delivery
Fieldwork at your premises in Fukui Prefecture or nearby, with remote review of schedules when appropriate.
Preparation
Trial balance, supporting schedules, bank confirmations, inventory count records, and board minutes ready before fieldwork begins.
Constraints
We do not accept engagements where independence is impaired or where books are incomplete beyond reconstruction within the agreed fee.
Pricing basis
Quote-based; starting from ¥1,800,000 for a single-entity statutory audit of moderate complexity.