Interim Ledger Review
A mid-year or quarterly review of general ledger integrity, cut-off procedures, and reconciling items before year-end pressure mounts.
Kanzai Ledger Advisory
Year-end statements that withstand a careful reading
We examine financial statements, ledgers, and warehouse counts for mid-market companies in Okayama—delivering signed opinions and clear management letters, not abstract advice.
Flagship engagement
Statutory financial statement audit
Independent examination of annual financial statements under Japanese GAAP—or IFRS where the parent requires it. Planning, inventory observation, substantive testing, and a signed auditor’s report timed to your bank or shareholder deadline.
Engagements typically run eight to fourteen weeks. Fees start from ¥1,850,000 after we understand entity size, subsidiaries, and count locations.
Related engagements
Work that supports a clean close
Alongside the statutory audit, we take on interim reviews, inventory observation days, and readiness assessments when a first-time audit is approaching.
Inventory Observation Support
Coordinated physical inventory observation at warehouses and factory floors, with count procedures tailored to Japanese manufacturing and wholesale operations.
Audit Readiness Assessment
A structured readiness check for companies facing their first external audit or a lender-requested examination of the books.
How we work
Fieldwork grounded in your closing calendar
Engagements follow a published sequence: scoping letter, planning and materiality, on-site fieldwork, and reporting. Warehouse counts are scheduled with your freeze windows. Related-party schedules and bank confirmations start early so the opinion is not waiting on a single letter.
Follow the audit processFrom a recent engagement
“They spent the first morning on the warehouse freeze with our shift leads, not buried in the conference room. The management letter later named three cut-off items we could actually fix before the next close.”
— Controllership, regional food processor, OkayamaJournal
Notes from the field
What a year-end cut-off test actually looks for
A practical walkthrough of revenue and purchase cut-off testing during financial statement audits for Japanese manufacturers.
Preparing warehouse teams for an inventory observation
How warehouse supervisors in Okayama can ready count teams, tags, and freeze windows before auditors arrive for inventory observation.
Related-party balances that slow down Japanese group audits
Why intercompany receivables, management fees, and guarantees often delay group financial audits—and how to document them cleanly.