Aya Fujimoto
Engagement partner
Signs auditor’s reports and leads planning for multi-entity groups. Background in statutory audits under Japanese GAAP for trading and manufacturing clients.
About the practice
Auditors who still open the warehouse door
Pine Harbor Financial Audit grew from year-end work for coastal traders, manufacturers, and hospitality groups that needed an independent opinion without flying a large mainland firm to every stock count.
Origin
Rooted in Okinawa filings
The practice began with March year-end audits for companies whose inventory sits in island warehouses and whose bankers ask for signed financial statements before renewing facilities. That rhythm still shapes how we staff fieldwork weeks.
We are not a bookkeeping bureau. Clients keep their own ledgers; we examine them. When books need catch-up work, we recommend a separate bookkeeper rather than blur the auditor’s role.
Approach
Materiality first, then the sample
Planning meetings set materiality against turnover, gross margin, and known related-party balances. Samples follow risk — aged receivables, slow-moving stock, and unusual journal entries near the closing date.
Management letters name the account, the evidence gap, and a practical remedy. We avoid generic control language that could fit any company.
Values
Independence that clients can feel
- No contingent fees tied to loan approvals or valuation outcomes
- Clear separation between audit work and bookkeeping
- On-site observation when inventory is material
- Engagement letters that name entities and reporting frameworks
People
Who you meet during fieldwork
Marcus Reid
Audit manager
Runs fieldwork weeks, inventory observations, and open-item chasing. Focuses on cut-off testing for businesses with heavy inbound freight near year-end.
Yui Higa
Controls specialist
Walks cash receipts, payroll approvals, and warehouse access. Drafts management letter points that name the process owner and the compensating control, if any.