External audit

We provide audits of consolidation packages prepared by subsidiaries for the purpose of preparing consolidated financial statements from domestic and foreign parent companies.
The number of auditing firms and Certified Public Accountants who can properly perform referral audits is actually limited. For foreign companies in particular, we provide audit services by Certified Public Accountants with extensive overseas audit experience and knowledge of IFRS and US-GAAP.
We have a strong advantage over other auditing firms and CPA firms in this area.

An audit of financial statements by a Certified Public Accountants is required for companies that are classified as large companies (capital of at least ¥500 million or total liabilities of at least ¥20 billion) under the Companies Act. The Certified Public Accountants, who are well versed in company law audits, provide stress-free audits for clients by applying speedy, accurate communication and lean audit procedures within a reasonable remuneration.

If necessary, we offer a variety of audits in response to your requests.
Voluntary audits include voluntary audits of the financial statements of companies not subject to statutory audit in order to gain public confidence, audits of subsidiaries and affiliates as part of the parent company's management of its subsidiaries and affiliates in preparation for an IPO, audits of the financial statements of acquired companies in the context of a corporate takeover (M&A), and audits of specific items as AUPs (Agreed Upon Procedures). The audit service is provided by Certified Public Accountants who have a solid understanding of accounting audit and a wealth of experience, including audits of specific items as an AUP (Agreed Upon Procedure).

The following services are provided to non-profit-making corporations such as public interest corporations, general corporations and social welfare corporations by members with extensive work experience in the relevant fields.

■ Financial statement audits
We audit financial statements to ensure that they comply with public interest corporation accounting standards.

■ Advisory services

Financial statement review

We can review financial statements and provide advice on improvements without issuing an audit opinion, in line with an audit of financial statements.

Review of compliance with the three financial standards

For public corporations, we review whether the so-called three financial standards (income and expenditure sharing, public utility ratio and idle property holding system) have been correctly calculated and whether the standards have been met, and provide advice on how to make improvements.

Review of financial structure

We analyse the composition of general net assets and designated net assets, ascertain the status of income and expenditure, and provide advice on how to improve the income and expenditure situation.

Review of periodic submissions

We review the contents of periodic submissions and provide advice on how to improve issues in the light of previous findings from the supervisory authorities.

Daily operational support

We provide advice on day-to-day accounting operations of legal entities.

Support for certification procedures for public interest corporations

We provide support for the public support test for becoming a public interest corporation or a non-profit making organisation (certified non-profit organisation).