About the practice
Auditors who still read the supporting binder
Harbor Column Audit grew from engagement work across Okinawa Prefecture, where coastal logistics and multi-island inventory make cut-off and existence testing more than textbook exercises.
Why we practice here
Japanese subsidiaries of overseas groups often need English-language reporting packs and a local auditor who understands both Japanese GAAP close habits and parent-company expectations. We built Harbor Column Audit to sit in that gap — issuing opinions grounded in ledger evidence, not in slogans about efficiency.
Our office address in 前川町, 沖縄県 keeps us close to hospitality, trading, and light manufacturing clients whose year-end coincides with busy seasons. Fieldwork is scheduled around your count days; we do not ask warehouses to freeze stock for our convenience without planning it months ahead.
How we work with finance teams
We send document request lists after planning, not on the morning of arrival. Findings are ranked by financial statement impact. Mild disagreements about estimates are discussed openly before the draft opinion is circulated. We decline engagements where independence would be compromised by bookkeeping relationships with the same entity.
People
Mei Nakamura
Engagement partner. Leads statutory audits and management letter drafting. Former senior manager on hospitality and trading engagements across Kyushu and Okinawa.
Kenji Saito
Audit manager. Specialises in inventory observation across multi-site warehouses and roll-forward testing between count date and balance-sheet date.
Aya Fujimoto
Senior associate. Coordinates related-party schedules, confirmation tracking, and English-language issues memos for overseas parents.
Values that show up in the file
- Evidence over assumption — balances that cannot be supported stay open until they can.
- Respect for the close — we schedule around your accountants’ actual capacity in the final weeks.
- Plain findings — management letters name accounts, samples, and amounts, not vague control themes.
- Independence — we do not prepare the books we later audit.