“They spent two full days in our Yomitan warehouse tracing inventory counts against the general ledger. The adjusting entries they proposed were narrower than our previous auditor's blanket reserves — though I wished they had flagged the freight accrual earlier in the draft.”Keiko Morita Finance Director, coastal wholesale distributor · Statutory Financial Statement Audit
Client stories
Evidence from finished fieldwork
These accounts describe specific audit steps — warehouse counts, elimination schedules, and control walkthroughs — rather than generic praise.
“Our board needed comfort on intercompany eliminations before the year-end filing. Pine Harbor walked the reconciliation binders line by line and left us with a clear list of open items, not a glossy summary.”Hiroshi Tanaka Managing Partner, regional trading company · Group Consolidation Review
“The internal control walkthrough of our cash receipts process caught a segregation gap we had lived with for years. Fixing it took longer than expected, but the findings were concrete.”Elena Voss Controller, hospitality group · Internal Control Assessment
“We engaged them for a pre-audit readiness visit. They did not rewrite our books; they showed which cut-off schedules auditors would challenge and which supporting vouchers were missing.”Ryo Nakamura Owner, manufacturing cooperative · Pre-Audit Readiness Review
Extended story
Yomitan inventory observation, March closing
A coastal wholesale distributor asked us to succeed their previous auditor two months before year-end. Opening balances needed testing because predecessor files arrived incomplete on freight accruals.
We observed the full warehouse count over two days, selected slow-moving SKUs for recount, and traced receiving reports around the cut-off date. The draft adjusting entries focused on freight-in and obsolete stock — narrower than the blanket reserves the company had expected.
The finance director later noted that earlier communication on the freight accrual would have helped their board pack. We now schedule a mid-fieldwork open-item call for successor audits of similar size.
Discuss a similar engagementExtended story
Intercompany eliminations before bank renewal
A regional trading company with three subsidiaries needed comfort on consolidation before presenting statements to its bank. Sales between entities had been booked at inconsistent transfer prices for part of the year.
Our group consolidation review rebuilt the elimination worksheet from subsidiary trial balances, flagged unmatched intercompany receivables, and listed remaining open items for management to clear before audit sign-off.
The board received a clear schedule rather than a narrative summary — enough to decide which balances required renegotiation with subsidiary managers.
See consolidation review scope