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.
Field Notes
Guides from the audit floor
Short pieces for controllers and CFOs preparing for financial auditing — written from engagement experience in Japan, not generic productivity advice.
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.
Revenue cut-off tests that trip March year-ends
Common revenue cut-off pitfalls for Japanese companies with a 31 March year-end, and how financial auditors examine shipping evidence near the close.
First-year audits after a lender asks for an opinion
What Japanese companies should expect in a first-year statutory financial audit when a bank refinancing newly requires audited statements.