Interim Review
Limited assurance review of half-year or quarterly figures for boards, lenders, and group consolidation packs.
Engagement notes
Stone Pier Assurance Group
Financial audits that hold under lender and shareholder scrutiny
We plan materiality, test inventory and cut-off, and issue auditor’s reports for Japanese companies that need independent assurance — not generic advice.
Flagship engagement
Statutory financial statement audit
Our core work is the annual audit of financial statements under the Japanese Companies Act and related reporting duties. Engagements cover risk assessment, substantive testing, bilingual reporting packs when needed, and a management letter written for boards that actually meet.
Typical timetable: eight to fourteen weeks from scoping call to report issuance. Fieldwork happens at your offices; document review continues between visits.
Related assurance work
Other engagements we take on
Interim reviews, opening-balance work when you change auditors, and agreed-upon procedures for banks and investors sit alongside the annual audit when the timetable requires them.
Opening Balances
Assurance work on opening balances when you change auditors, adopt a new reporting framework, or consolidate a newly acquired subsidiary.
Engagement notes
Agreed-Upon Procedures
Fact-finding procedures on specific balances, covenants, or transaction schedules — reported as findings, not an opinion.
Engagement notesFrom the field
“Their statutory audit team spent three full days on our March inventory count at the Tokushima plant. We had to reopen two slow-moving lots they flagged; the final report still landed before our shareholder meeting.”
How we work
Engagement letters fix fees, fieldwork weeks, and information requests before we arrive. We decline work that would impair independence — including bookkeeping or advocacy for the same entity.