Fees

How we quote audit and review work

Pricing follows engagement risk, component count, and fieldwork days—not a monthly subscription. The figures below are guidance for planning; your letter will show a fixed fee after scoping.

Independent financial statement audit

Single entity, straightforward trading or manufacturing activities, prior-year audited.

From ¥1,800,000 fixed fee

Group audit with components

Parent plus one or more subsidiaries; coordination of component auditors where required.

Quoted after entity chart review

Internal control walkthrough review

Two to four process cycles, documented narratives, and a gap memo.

From ¥420,000 or day-rate

Interim review & cut-off testing

Half-year analytical review and sample cut-off work tied to a covenant date.

From ¥650,000 fixed

Opening balance & first-year support

Depends on years of unaudited history and fixed-asset register quality.

Estimate after history pack

What moves the fee

  • Number of legal entities and whether inventories are material
  • Quality of the prior-year file and whether opening balances need rework
  • On-site days versus remote review of ledger extracts
  • Compressed reporting deadlines after a late close
  • Related-party volume and foreign-currency contracts

Deposits and billing

A planning deposit (typically 30%) is invoiced with the engagement letter. The balance is due on delivery of the signed report or agreed memo. Travel within Shiga is usually absorbed; overnight Kansai travel is billed at cost when disclosed in the letter.

These fees are informational. No online checkout is offered—request an estimate and we will confirm in writing.

Request a scoped estimate