Fees
Estimates that follow the ledger, not a menu of tiers
Financial auditing fees depend on reporting framework, number of entities, inventory complexity, and how complete your working papers are before fieldwork. We quote a fixed engagement fee once scope is clear.
Typical starting ranges
| Engagement | Basis | Guidance |
|---|---|---|
| Statutory Financial Statement Audit | Fixed fee after scoping | From ¥1,800,000 for a single-entity manufacturer with tidy cut-off evidence |
| Interim Review Engagement | Fixed fee per interim period | From ¥450,000 when limited to parent reporting packs |
| Internal Control Walkthrough | Day rate or short package | ¥120,000 per fieldwork day for defined processes |
| Audit Readiness Assessment | Fixed assessment | From ¥280,000 for a prioritized checklist before year-end |
Ranges are informational only. Final fees appear in the engagement letter. Travel outside Toyama Prefecture is billed separately when on-site attendance is required.
What changes the quote
Estimate factors we ask about first
- Year-end date and reporting framework (J-GAAP, group IFRS pack, or lender covenant package)
- Number of subsidiaries and intercompany balances
- Inventory locations and whether physical observation is needed
- Prior-year auditor transition or first-time audit
- Language of working papers and availability of English summaries
Deposits and billing
Statutory audits typically invoice 40% on acceptance of the engagement letter, 40% at the start of fieldwork, and the balance on report issuance. Interim reviews and readiness assessments often invoice half on kickoff and half on delivery.
Out-of-scope hours—new entities mid-engagement, incomplete schedules that require reconstruction—are billed at rates stated in the letter after we notify you in writing.
Ask for a scoped estimate