Keiko Arai
Engagement Partner
Leads statutory audits for manufacturing and wholesale clients across Kyushu. Fifteen years examining inventory cutoffs, related-party disclosures, and going-concern assessments under Japanese GAAP.
The house
Assurance rooted in Kumamoto ledgers
Mizu Ledger Assurance House began as a small engagement desk helping Kyushu manufacturers close books that overseas parents could trust. The name nods to water’s clarity and to the patient work of following balances until they settle.
Origin
Why we stay close to the floor
Too many audit files in our early careers were built from scanned PDFs alone. Inventory observations were rushed; confirmation chases were delegated without ownership. We founded this house to keep partner attention on the accounts that decide the opinion — cash, inventory, revenue cut-off, and related-party balances.
Our office at 691 Jerde Divide in 栄子市 anchors travel across Kumamoto Prefecture and neighbouring prefectures. Clients meet us for scoping in person when schedules allow; fieldwork still happens where the stock and the seals live.
People
Engagement leadership
Haruto Mori
Senior Manager, Fieldwork
Coordinates on-site testing schedules and working-paper review. Specialises in revenue recognition sampling and bank confirmation logistics for multi-entity groups.
Elena Vos
Reporting Manager
Prepares bilingual management letters and English summary reports for overseas parent companies. Focuses on clarity of findings without diluting the formal opinion language.
Working approach
Values that show up in the file
We write findings in language controllers can share with operations. We decline engagements when independence would be compromised by bookkeeping ties. We tell clients early when ledgers are not ready, rather than compressing testing into an unsafe week before filing.
Japanese statutory practice remains the backbone. English briefings are translations of judgment, not substitutes for the signed opinion. That distinction protects boards from mistaking a summary for additional assurance.
Arrange an introduction