Kairo Assurance Studio

Engagement

Statutory financial statement audit

An independent audit of your annual financial statements for lenders, shareholders, and Japanese statutory filing needs.

Request a scoping call View fee guidance
Open ledger and fountain pen on a wooden desk during year-end review

Who this engagement serves

Mid-size Japanese companies, foreign subsidiaries in western Japan, and family-owned groups that need an independent opinion on the annual accounts before filing or bank covenant reporting.

What you receive

An auditor’s report on the financial statements, a management letter covering control observations, and a closing meeting with the finance lead to walk through adjustments and open items.

Scope and boundaries

Included

  • Planning, risk assessment, and materiality setting against your chart of accounts
  • Substantive testing of revenue cut-off, inventory, receivables, and significant estimates
  • Review of subsequent events through the report date
  • Draft and final auditor’s report in English, with Japanese glossary notes on request
  • Written management letter on control findings

Not included

  • Bookkeeping or preparation of the trial balance
  • Tax return filing or tax opinion letters
  • Continuous monitoring or monthly controllership support
  • Special-purpose reports for M&A buyer diligence (quoted separately)

How the work proceeds

  1. Scoping conversation

    We confirm the reporting framework, year-end date, consolidation perimeter, and any lender or shareholder deadlines.

  2. Planning and walkthroughs

    Your team shares prior-year packs, accounting policies, and access to the general ledger. We map significant accounts and design tests.

  3. Fieldwork

    Sampling, confirmations, cut-off tests, and inquiry with process owners — on site in Shimane or at your offices by arrangement.

  4. Reporting and close-out

    We clear review notes, discuss proposed adjustments, issue the report, and leave a clear list of follow-ups for the next cycle.

Typical duration: Six to ten weeks from planning kickoff to signed report for a single-entity year-end, depending on ledger readiness.

Delivery: On-site fieldwork in Japan with remote document review between visits; final report delivered as signed PDF and hard copy on request.

Preparation: Provide a locked trial balance, draft statements, bank reconciliations, inventory counts schedule, and access to supporting vouchers at least two weeks before fieldwork.

Fee basis: Quote-based on entity count, revenue complexity, inventory locations, and prior-year audit status. Starting fees are listed on the Fees page.

Reserve capacity for your next year-end

Tell us your fiscal year-end and whether lenders or shareholders set a hard reporting date. We will confirm availability and fee range.

Write to the studio

Kairo Assurance Studio’s flagship engagement is the statutory financial statement audit. We treat the ledger, cut-off evidence, and management estimates as the work itself — not as inputs to a generic checklist. Engagement partners remain reachable through fieldwork so finance teams are not left waiting for buried review notes.