Internal Control Review
A focused walkthrough and testing engagement on the controls that protect revenue, cash, and inventory — useful before a statutory audit or after a control finding.
Tsubasa Assurance Desk
Year-end numbers examined with coastal patience and ledger discipline
Independent financial auditing for manufacturers, trading houses, and family companies across Fukushima and greater Japan — fieldwork that respects closing calendars and boardroom questions.
Flagship assurance
Statutory financial statement audit
Our primary engagement is a full-year audit of the financial statements under Japanese GAAP or IFRS for entities that need an independent opinion for shareholders, lenders, or group reporting. We plan around inventory counts, revenue cut-off, and related-party disclosures — then deliver a management letter the finance team can actually act on.
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Related assurance work
Engagements that sit beside the year-end opinion
When a single audit is not enough, we add internal control walkthroughs, inventory observation support, or a targeted review for a subsidiary close.
Inventory Observation Support
Independent observation of physical inventory counts for companies with material stock balances, multi-site warehouses, or lender-required count confirmation.
Limited Financial Review
A lighter assurance engagement for interim reporting, subsidiary packs, or lenders who accept a review rather than a full audit opinion.
“They asked for the warehouse count schedule three weeks early and stayed until the night shift finished the last aisle. Our bank covenant pack went out without a scramble.” — Keiko M., CFO, regional food processor
How we work
From engagement letter to opinion date
Auditing here means physical attendance at stocktakes when material, documented inquiries with plant controllers, and written findings that name the account and the control gap — not a binder of generic checklists. The desk is based in Hidaka Village, Fukushima, with fieldwork scheduled nationwide by arrangement.
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Field notes for finance teams
Preparing the warehouse for year-end inventory observation
Practical steps Japanese finance and warehouse teams can take before auditors arrive for year-end inventory observation during a financial audit.
What belongs in a useful audit management letter
How financial auditors and Japanese finance teams can shape management letters that boards actually read — ranked findings, owners, and timelines.
Closing season starts earlier than most calendars suggest
Tell us your year-end date, entity structure, and whether lenders require an English-language management letter. We reply within two business days.
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