Interim Review & Year-End Readiness
Mid-year walkthrough of closing routines, reconciling accounts, and disclosure drafts so year-end audit fieldwork starts without surprises.
Financial auditing practice
Sora Ledger Counsel
Statutory audits and year-end readiness for companies whose books must withstand shareholder meetings, bank covenants, and careful inventory counts — delivered from our Ibaraki base.
Flagship engagement
Statutory financial statement audit
Our primary work is the independent examination of annual financial statements. We set materiality, test balances and cut-off, attend inventory counts when balances warrant it, and issue an auditor’s report your board can put before shareholders and lenders.
Engagements are scoped to your entity structure — single company, domestic group, or Japanese subsidiary of an overseas parent — with fieldwork timed to March and December year-ends common in Japan.
Read the engagement scopeRelated engagements
When the annual opinion is not the only need
Controllers often ask us to tighten closing routines mid-year or to verify a single covenant figure for a bank. These supporting engagements share the same ledger-first discipline.
Internal Control Assessment
Focused assessment of cash, purchases, payroll, and inventory controls for owners who want clearer segregation before the next audit cycle.
Lender Covenant & Special-Purpose Reporting
Agreed-upon procedures and special-purpose reports for banks, joint-venture partners, and grantors who need verified figures outside the annual audit.
How we work
Fieldwork that respects your closing calendar
Planning starts with your chart of accounts and prior-year adjustments, not a generic checklist. Inventory locations, related-party loans, and bank facilities are mapped before we arrive so your staff are not answering the same questions twice.
Follow the audit processFrom recent clients
Evidence from real engagement rooms
Finance directors mention the quality of inventory attendance notes, the clarity of management letters, and the occasional friction when we insist on confirming a dormant account. Those specifics matter more than star ratings.
Read client stories“They caught a cut-off error on inbound freight that our own close had missed — inconvenient in the moment, necessary for the bank pack.”
Field Notes
Notes from the audit room
Preparing the inventory count when warehouses sit far from HQ
Practical steps for finance teams scheduling physical inventory counts ahead of a statutory financial audit in Japan.
What belongs in a clean bank confirmation package
How to assemble bank confirmation materials that keep financial auditing fieldwork moving without repeated follow-ups.
Planning a March or December year-end?
Tell us your entity count and filing deadline. We reply with a scoping outline and fee range.
Request an Estimate