“During the statutory audit they flagged a cut-off issue on export shipments two weeks before the opinion date. We corrected the books while the warehouse still had the packing lists. The bank still asked for a follow-up schedule, but we were not inventing numbers under pressure.”
Haruto S., Finance Director — metal parts manufacturer, KoriyamaClient Stories
What finance teams noticed during fieldwork
These notes come from controllers, CFOs, and owners who appointed us for a specific engagement. They mention the work itself — counts, adjustments, letters — not star ratings.
“The internal control review was slower than I hoped in week one because plant supervisors were on night shift. Once interviews started, the memo named the exact approval gaps in purchase orders. We used it in the next board packet.”
Aya N., Controller — regional distributor“Inventory observation day felt strict. They re-counted SKUs we thought were clean and found a tagging error in the cold room. Mildly inconvenient that day; useful when the lender reviewed the observation memo.”
Warehouse operations lead — frozen foods company“Our parent in Singapore needed an English management letter. The desk wrote it from the same testing file, not a summary that lost the adjustment detail. Translation meetings shrank from three calls to one.”
Group reporting manager — trading company with Tohoku subsidiaryExtended story
First-year statutory audit after a bank refinancing
A family-owned textile finisher near Iwaki refinanced a term loan that newly required audited Japanese GAAP statements. Prior years had been reviewed only by the company’s tax accountant. Tsubasa Assurance Desk planned opening balance procedures, attended two inventory sites, and worked through related-party rent disclosures that the family had never documented formally.
The opinion arrived eight weeks after year-end. One mild reservation from the CFO: document requests arrived faster than their part-time bookkeeper could answer in the first fortnight. After we agreed a twice-weekly upload rhythm, fieldwork settled. The lender accepted the pack without a second round of covenant questions on inventory.
Read the flagship audit scope