Financial auditing · Okinawa Prefecture
Year-end accounts examined with the patience of a harbor tide
Harbor Column Audit issues independent opinions on financial statements for Japanese operating companies and subsidiaries. We sample ledgers, observe inventory counts, and write management letters finance teams can act on before the next close.
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Flagship engagement
Statutory financial statement audit
Our primary offer is an independent audit of annual financial statements under Japanese GAAP or IFRS. Planning covers materiality and significant accounts; interim and final fieldwork test revenue, inventory cut-off, and related-party balances; reporting delivers a signed opinion and a ranked management letter.
Engagements typically run eight to fourteen weeks for a single entity. Fees start from ¥1,800,000 and are confirmed in a written estimate before fieldwork begins.
Read the full engagement scopeRelated engagements
When a full statutory opinion is not what you need yet, we also perform control reviews, agreed-upon procedures for lenders, and opening balance work for newly consolidated subsidiaries.
Internal Control Review
Focused walk-throughs of sales, purchasing, and cash cycles with practical control recommendations before year-end audit pressure builds.
Special Purpose Agreed-Upon Procedures
Targeted testing of specified balances or transactions for lenders, investors, or parent companies that need factual findings rather than an opinion.
Opening Balance Sheet Review for New Subsidiaries
Independent review of opening balances when a Japanese subsidiary is newly consolidated or switches reporting framework mid-year.
From recent client work
“They insisted on watching the island warehouse count by video while standing in our Naha stockroom. The transfer notes we had ignored for months finally reconciled — though it took our storekeeper an extra evening.”
“The management letter put revenue cut-off first, not the filing cabinet comments. Our parent actually read it.”
Fieldwork calendar
How we schedule visits around your closing
Audit work follows your fiscal calendar, not ours. We reserve interim and final windows after reviewing your closing checklist, then confirm document request lists so your accountants are not surprised mid-count.
See the fieldwork rhythm
Share your closing date
Tell us your reporting framework, number of entities, and preferred fieldwork weeks. We reply within two business days with a scoped estimate.
Write to Harbor Column Audit