Fees
How we price financial auditing work
Figures below are starting points for planning. Final fees are confirmed in a written estimate after we review entity count, reporting framework, and the condition of your prior-year file.
| Engagement | Starting basis | What moves the fee |
|---|---|---|
| Statutory financial statement audit | From ¥1,800,000 per engagement year | Multi-entity consolidations, multi-island inventory, significant estimates, first-year audits, late trial balances |
| Internal control review | From ¥650,000 per cycle | Number of cycles reviewed, sample size, whether remediation follow-up is included |
| Agreed-upon procedures | Quote from procedure list | Length of the agreed list, confirmation volume, travel to secondary sites |
| Opening balance review | From ¥480,000 | Age and completeness of prior books, framework mapping needs |
Pricing is informational only. Harbor Column Audit does not process online payments or offer subscription billing. A deposit may be requested when the engagement letter is signed; the balance is invoiced at reporting. See our refund policy for cancellation and rescheduling terms.
Estimate factors we always ask about
- Fiscal year-end date and preferred fieldwork weeks
- Japanese GAAP, IFRS, or dual reporting
- Number of legal entities and locations holding inventory
- Whether prior-year auditors’ working papers can be reviewed
- Language of the board pack (Japanese, English, or both)
What is never bundled by surprise
- Bookkeeping or statement preparation
- Tax compliance filings
- Travel outside the agreed service area without prior approval
- Additional entities discovered after the letter is signed — those are re-scoped
Request a scoped estimate
Send your closing calendar and entity structure. We reply within two business days.
Contact the engagement team