How we price financial auditing work

Fees reflect entity complexity, number of locations, readiness of working papers, and whether opening balances need reconstruction. Figures below are starting points for discussion—not a cart checkout.

Statutory Financial Statement Audit

Single-entity audit of moderate complexity with one primary location and prior-year files available.

From ¥1,800,000 per engagement

Internal Control Walkthrough Review

Quoted by process area (purchasing, payroll, revenue, inventory).

¥420,000 – ¥980,000

Opening Balance & First-Year Audit Support

Standalone support when changing auditors; often folded into the statutory fee.

From ¥650,000

Inventory Observation Attendance

Per observer day, plus travel within Iwate and neighbouring prefectures.

From ¥95,000 / day

What moves an estimate up or down

  • Multiple warehouses or overseas branches requiring separate count attendance
  • Incomplete prior-year files or first-time audits needing opening balance work
  • Significant related-party transactions or complex revenue cut-off terms
  • Compressed reporting deadlines that require larger field teams
  • Well-prepared trial balances and early confirmation lists that shorten fieldwork

Deposits and billing

Accepted engagements typically require a planning deposit of 30% of the agreed fee, with the balance billed at report issuance. Travel and overnight stays for multi-site counts are billed at cost with prior approval.

Ask for a written estimate