Fees
How engagements are priced
Fees reflect entity size, number of legal entities, inventory locations, and reporting deadlines. Figures below are starting points for scoping—not a public rate card for instant purchase.
| Engagement | Pricing basis | From |
|---|---|---|
| Statutory financial statement audit | Fixed fee after scoping | ¥1,850,000 |
| Interim ledger review | Fixed fee for defined period | ¥420,000 |
| Inventory observation support | Per location day + Okayama travel | ¥280,000 |
| Audit readiness assessment | Fixed fee by entity complexity | ¥350,000 |
What moves a quote up or down
- Multiple subsidiaries or branches requiring separate ledgers
- More than two inventory count sites on the same day
- First-year audits with limited prior workpapers
- Compressed reporting windows after a late closing calendar
- IFRS reporting packs in addition to Japanese GAAP
Deposits and billing
Statutory audits usually invoice 40% on engagement letter acceptance, 40% at the start of fieldwork, and 20% on delivery of the signed report. Interim reviews and readiness assessments are billed 50% on acceptance and 50% on delivery of the memo. Inventory observation days are billed after the count week.
These pages are informational only. No payment is taken through this site.