Fees
How engagement fees are set
We quote fixed fees for most statutory audits after reviewing complexity. Day rates appear only where the scope cannot be fixed in advance. Nothing here is a checkout price — every engagement begins with a letter.
Statutory financial audit
Single-entity mid-sized company with one primary warehouse, orderly prior-year packs, and standard Japanese GAAP presentation. Additional entities, remote inventory sites, or significant prior findings increase the fee.
fixed engagement fee
Limited review
Interim statements or lender packages for one entity. Multi-entity reviews and incomplete interim packs are quoted separately.
Internal control assessment
Focused walkthrough of cash, purchases, or inventory at one location. Branch rollouts priced per additional site.
Agreed-upon procedures
Narrow factual testing defined in advance. Travel outside Kochi Prefecture is billed at cost with your approval.
Advisory day rate
For non-audit clients only: accounting advice, close support coaching, or control design discussions. Not available for entities under current audit engagement.
What moves a quote up or down
- Number of legal entities and consolidating entries
- Inventory locations requiring physical observation
- Quality of prior-year reconciliations and fixed-asset registers
- Related-party volume and unusual revenue contracts
- Compressed timelines before a bank covenant date
A deposit of 30% is typical on acceptance of the engagement letter. Progress billing follows fieldwork milestones. See our refund and rescheduling terms for deposits when work has already begun.
Estimate factors we ask for
Closing date, entity list, warehouse addresses, prior auditor’s findings (if any), and whether the report goes to a bank, shareholders, or both. Incomplete packs do not stop a preliminary range — they widen it.
Request an estimate