Mika Fujimoto
Leads statutory audits for manufacturers and trading companies; focuses on inventory and revenue cut-off.
About the practice
Ledgers, warehouses, and careful opinions
Sora Ledger Counsel grew from audit rooms in Kantō manufacturing towns — places where inventory counts start before dawn and bank covenants arrive with little warning.
Origin
Why we stay close to Ibaraki
Our office at 399 Therese Squares, 富永区, puts us within a workable drive of factories, distributors, and regional headquarters that need English-capable auditors without flying a large-city team for every count. Proximity means we can revisit a warehouse when a second count is warranted.
Mission
To issue financial audit opinions and related findings that boards can defend — grounded in inspected evidence, not in polished presentations detached from the general ledger.
Working approach
We plan early, ask for schedules once, and discuss adjustments before they harden into surprises. Partners stay involved in risk assessment and final review; juniors are not left alone with material judgments.
Values in the field
- Independence over convenient side work
- Plain language in management letters
- Respect for operations staff during counts
- Fees quoted against a written scope
Credentials that matter here
Our engagement leaders hold Japanese CPA qualifications and experience with statutory audits of mid-size companies and foreign-owned subsidiaries. We do not advertise proprietary methodologies; we follow auditing standards applicable to the engagement.
People
Those you may meet on site
Kenji Okada
Coordinates bank confirmations, covenant procedures, and English reporting packs for overseas parents.
Aya Morishita
Runs interim readiness reviews and documents control walkthroughs before year-end fieldwork.
Ask about an upcoming year-end
We welcome introductions from controllers, CFOs, and local counsel.
Contact the practice