Interim Account Review
A mid-year examination of significant balances and cut-off practices so year-end surprises surface while there is still time to correct them.
Engagement detailFinancial auditing · Kumamoto Prefecture
Opinions built from the ledger, not from distance.
Mizu Ledger Assurance House examines financial statements for companies that need a clear statutory opinion, bilingual reporting for overseas parents, and fieldwork that respects how inventory, cash, and approvals actually move.
Statutory audits · Interim reviews · Control walkthroughs
Flagship engagement
Statutory financial statement audit
Our primary offer is an independent examination of annual accounts under Japanese GAAP. Planning sets materiality with your board’s readers in mind; fieldwork tests the balances that matter; reporting delivers a signed opinion and a management letter written for people who must act on findings.
Engagements typically run eight to fourteen weeks from signed letter to opinion, with inventory observation and bank confirmations scheduled into your closing calendar rather than bolted on at the end.
See what the audit includesRelated engagements
Work that sits beside the annual opinion
Internal Control Assessment
Walkthroughs and sample testing of purchase, payroll, and revenue controls, with findings written for operations as well as finance.
Engagement detail
Bilingual Assurance Reporting
English summaries and management briefings that track the Japanese statutory opinion without inventing comfort the opinion never gave.
Engagement detailFrom the floor
What clients notice during fieldwork
Their team spent three days on our warehouse floor before touching the general ledger.
— Michiko Tanaka, finance director for a regional distributor, after a statutory audit with inventory observation across two warehouses.
Read client stories
Before we arrive
Fieldwork that clients can schedule around
Counts, confirmations, and walkthroughs need calendar space. Our fieldwork guide explains how we stage document requests, who should be present for inventory observation, and how bilingual reporting fits after the Japanese opinion is drafted.