Fees
How audit fees are built
Pricing is informational. Final fees appear in a signed engagement letter after we understand entity count, locations, inventory profile, and the state of prior-year working papers.
| Engagement | Starting range | What moves the fee |
|---|---|---|
| Statutory financial statement audit | From ¥1,800,000 | Multiple warehouses, group consolidations, first-year successor audits, IFRS conversions |
| Internal control assessment | From ¥650,000 | Number of cycles reviewed (cash, inventory, payroll, purchases), sites visited |
| Group consolidation review | From ¥900,000 | Subsidiary count, foreign-currency ledgers, intercompany complexity |
| Pre-audit readiness review | From ¥420,000 | Months of catch-up needed, quality of cut-off schedules, inventory records |
Ranges assume a single Japanese entity with orderly books and one primary operating site. Travel outside Okinawa is billed at cost with prior approval.
Estimate factors
What we ask before quoting
- Year-end date and preferred fieldwork window
- Legal entities and reporting framework (Japanese GAAP or IFRS)
- Locations requiring inventory observation or cash counts
- Whether a predecessor auditor will provide clearance
- Known related-party balances or contingent liabilities