Internal Control Review
A focused walkthrough of revenue, purchasing, and payroll controls before year-end, with practical recommendations for your finance team.
Financial auditing · Nara Prefecture
Harbor Balance Audit Office
Year-end ledgers, confirmation letters, and management letters handled with the steady rhythm of a coastal morning—clear materiality judgments, calm fieldwork, and opinions your board can trust.
Flagship engagement
Statutory financial statement audit
Our primary engagement for companies that need an independent opinion on their annual financial statements under Japanese reporting expectations—covering trial balance tie-outs, substantive testing, and a written management letter.
- Planning meeting to set materiality and scope
- On-site or remote fieldwork against your close calendar
- External confirmations for cash, receivables, and borrowings
- Draft findings review with your finance lead before final opinion
Related work
Other engagements we accept
Inventory Observation Support
Attendance at physical inventory counts with cut-off testing and recount procedures for warehouses in the Kansai region.
Opening Balance & Prior-Period Restatement Review
Support when a new auditor must verify opening balances or when prior-period corrections affect the current year’s financial statements.
More client notesThey arrived after our first close attempt fell short on inventory cut-off. The sampling plan was explained in plain language, and the only friction was our own warehouse delay—not their fieldwork.
Keiko Morita, Finance Director, regional manufacturer
How we work
Fieldwork timed to your close
We schedule interim testing before the fiscal year ends, then return for final substantive procedures once the trial balance is locked. Controllers in Nara, Osaka, and Kyoto often keep us on a standing annual calendar.
See the fieldwork calendarFrom the journal
Notes for finance teams preparing an audit
What to Lock Before Auditors Ask for Inventory Cut-Off
A practical checklist for warehouse and finance teams so goods receipts and shipments do not blur across the fiscal year-end.
Materiality Conversations That Finance Leads Should Expect
How we set planning materiality for mid-size Japanese entities—and what questions your controller should ask before signing the engagement letter.
Preparing Bank Confirmations Without Slowing the Close
A timeline for treasury teams in Japan to authorize external bank confirmations while still finishing the month-end close on schedule.