Engagement
Agreed-Upon Procedures
Targeted testing on specific balances or covenants — you define the procedures, we report factual findings without an overall opinion.
From ¥320,000
Who this engagement is for
Lenders, joint-venture partners, or boards that need factual testing on a defined set of balances — for example, verifying inventory at a single warehouse, testing a revenue cut-off for one product line, or checking covenant calculations against the loan agreement.
Result you receive
A report of factual findings describing the procedures performed and the results. No opinion, no conclusion on the financial statements as a whole — which is often exactly what a bank’s credit memo requires.
Scope
You and the bureau agree the procedures in writing before work begins. We perform only those steps and report what we found, including exceptions.
Pricing
From ¥320,000 for a narrowly defined single-site procedure. Complexity and travel increase the fee; we quote after reviewing the draft procedure list.