Haruka Mori
Leads statutory audits for manufacturers and foreign subsidiaries. Fifteen years examining Japanese GAAP statements and inventory-heavy balance sheets.
Practice
A ledger-first audit practice in Okayama
Kanzai Ledger Advisory grew from fieldwork on manufacturing closes in 岡山県—counting stock on cold warehouse mornings and clearing related-party schedules before parent consolidations.
Origin
The practice began when a small group of auditors who had spent years on mid-market engagements in western Japan chose to base their work near the clients whose year-ends actually required on-site inventory observation. 南関口町 offered a quiet base for planning weeks and a short drive to factories along the prefecture’s industrial corridors.
Mission
We exist to give directors, lenders, and parent companies an opinion they can rely on—and to leave finance teams with findings they can act on before the next close. Independence is non-negotiable; so is explaining adjustments in plain language at the closing meeting.
Working approach
Planning starts with your closing calendar, not a generic checklist. We set materiality with the users of the statements in mind, schedule warehouse freezes with operations leads, and open related-party and bank confirmation work early. Fieldwork mixes on-site days with remote review of ledgers so your team is not hosting auditors for weeks without cause.
People
Who leads the work
Kenji Watanabe
Coordinates fieldwork and inventory observations. Known for calm count days and clear exception logs that warehouse managers can act on the same week.
Aya Fujimoto
Runs interim ledger reviews and readiness assessments. Helps first-time audit clients assemble closing packs before engagement letters are signed.
Relationship with clients
We serve finance leaders who already keep careful books and need an independent opinion—not outsourced accounting. Communication stays with the controller and, at milestones, with directors. We do not sell adjacent bookkeeping; if your ledgers need remediation first, we will say so and point you toward readiness work or another provider.