Fees

How we price financial auditing engagements

Fees follow scope: number of entities, inventory complexity, locations requiring attendance, bilingual reporting needs, and whether the year is a first-year audit. The figures below are starting points for discussion, not a catalogue of fixed packages.

Statutory Financial Statement Audit

Quote-based engagement fee

from ¥1,800,000
Engagement detail

Interim Financial Review

Fixed fee per review period

from ¥420,000
Engagement detail

Opening Balance & Transition Assurance

Day-rate or scoped fixed fee

from ¥680,000
Engagement detail

Agreed-Upon Procedures for Lenders & Investors

Procedure-based fixed fee

from ¥350,000
Engagement detail

What changes the estimate

  • Multiple warehouses or cash locations requiring count attendance
  • First-year audits with limited predecessor access
  • Significant related-party networks or overseas consolidations
  • Compressed filing deadlines that require evening or weekend fieldwork
  • Japanese and English reporting packs for mixed stakeholder groups

What we do not sell

We do not offer monthly software-style subscriptions, prepaid audit credits, or tiered “Starter / Professional / Enterprise” product cards. An engagement letter states the fee for a defined period and scope. Out-of-scope work is quoted before it begins.

Deposits and billing

Statutory audits typically invoice 40% on engagement acceptance, 40% after interim or first fieldwork week, and 20% on report issuance. Smaller agreed-upon procedures may invoice 50% on acceptance and 50% on delivery of the findings report.