Aya Fujimoto
Leads statutory audits for trading and manufacturing clients; previously spent eight years in regional firm fieldwork across Tohoku.
About
A coastal practice for careful financial auditing
White Shoal Audit House grew from partner work on statutory audits for manufacturers, traders, and overseas subsidiaries that keep their primary records in northern Japan. We stay deliberately small so engagement partners still read the working papers.
Origin
Named for the white shoals off Iwate’s coast
The name recalls pale shallows visible from shore near our office in 昭子村—places that look calm until you sound the depth. Audit work is similar: balances that appear settled still need testing before an opinion is signed.
We practise under Japanese independence expectations and decline bookkeeping or structuring advice that would compromise the audit of the same client.
People
Partners and field staff who still visit the floor
Kenji Watanabe
Specialises in count attendance and revenue cut-off for exporters shipping from northern ports.
Mika Endo
Coordinates first-year opening balance work and bilingual reporting packs for overseas parents.
How we work with finance teams
We send a document checklist before planning, hold a materiality workshop with the controller, and schedule fieldwork around your inventory counts and board calendar. Queries arrive in batches so your team is not answering single emails all day.
Values that guide the file: independence over convenience, specific management-letter wording over filler, and respect for the people who keep the ledgers current while we test them.
Speak with the practice