Fees & estimate factors
Audit fees follow scope: number of entities, locations requiring inventory observation, quality of the trial balance pack, and whether prior-year working papers are available. Figures below are starting points for single-entity work in Japan; multi-site or first-year audits are quoted after a planning call.
| Engagement | Starting fee | Basis |
|---|---|---|
| Statutory Financial Statement Audit | From ¥1,800,000 | Quote after planning; timed to closing calendar |
| Interim Review of Accounts | From ¥450,000 | Per interim period, single entity |
| Internal Control Walkthrough Assessment | From ¥620,000 | Depends on number of cycles mapped |
| Agreed-Upon Procedures | From ¥280,000 | Quote against the locked procedures list |
What moves an estimate
- Multiple warehouses or overseas branches
- Complex revenue cut-off or long-term contracts
- First-year audits without predecessor papers
- Significant related-party transactions
- Late delivery of the trial balance pack
Outside the engagement fee
- Bookkeeping or statement preparation
- Tax return preparation and filing
- Travel beyond the agreed site list (billed at cost)
- Extra visits caused by incomplete schedules
Deposits & billing
Statutory audits usually invoice a planning deposit on engagement letter signature, an interim fee after interim fieldwork, and a final fee on report issuance. Agreed-upon procedures and shorter reviews may bill fifty percent on commencement and the balance on delivery of the report.
Request a written estimate