Fees
How we price an engagement
Fees are quoted after we understand your entity type, ledger complexity, locations, and reporting deadline. The figures below are starting points for planning—not a public tariff that ignores scope.
| Engagement | Starting fee | What moves the quote |
|---|---|---|
| Statutory Financial Statement Audit | From ¥480,000 | Quote based on entity size, ledger complexity, and reporting deadline |
| Internal Control Review | From ¥320,000 | Scoped by number of processes reviewed |
| Agreed-Upon Procedures | From ¥180,000 | Fixed fee once procedures are listed |
| Year-End Close Readiness | From ¥150,000 | Short engagement timed to your close calendar |
Estimate factors we ask about
- Fiscal year-end and target report date
- Number of legal entities and consolidations
- Inventory sites requiring observation
- Volume of related-party and foreign-currency balances
- Whether prior-year files and auditors are available
What is usually billed separately
- Travel beyond the Aomori base for multi-day site visits
- Restatement work on prior periods
- Urgent re-work caused by incomplete books after the agreed cut-off
- Additional procedures requested by a lender mid-engagement
Deposits and billing rhythm
Statutory audits typically bill one-third on engagement acceptance, one-third at start of year-end fieldwork, and the balance on report issuance. Agreed-upon procedures and readiness work are often fixed-fee with a booking deposit. See the refund policy for cancellation and rescheduling terms.
Request a written estimate