Internal Control Readiness Review
A focused walkthrough of key financial controls before your first statutory audit or after a significant process change — without issuing an audit opinion.
Kairo Financial Audit Desk
Statutory audits grounded in the books you actually keep
We examine annual financial statements for manufacturers, trading houses, and professional firms across Fukui Prefecture — from engagement letter to opinion letter, with fieldwork timed to your board pack.
Flagship engagement
The statutory financial statement audit
Our core work is the independent audit of annual accounts under Japanese GAAP or IFRS. Planning materiality, inventory observation, bank confirmations, and disclosure review sit inside one fixed-fee engagement letter — not a menu of add-ons sold for their own sake.
You keep the ledgers; we examine them. Adjustments are discussed with your finance lead before they reach directors. The management letter separates board-level matters from housekeeping.
See what the engagement includes
Related work
Other engagements from the same desk
When a full statutory opinion is not what you need yet, we offer narrower work that still respects independence rules.
Lender Covenant Assurance Letter
Agreed-upon procedures on covenant calculations and specified balances for banks and other lenders that request independent confirmation between annual audits.
Prior-Period Restatement Support
Independent review support when management corrects a material prior-period error and needs a clear trail for the board and incoming auditors.
From the field
What clients say after clearance
“They attended our Echizen plant count without slowing the line, then asked sharper questions about consignment stock than our previous auditor ever did. The draft opinion arrived three days before our lender meeting — tight, but we made it.”
Keiko M., finance director, precision parts manufacturer“The readiness review found our expense approvals looked fine on paper but skipped dual sign-off whenever the managing director traveled. Fixing that before the first audit saved us an awkward board conversation.”
Ryo T., controller, regional trading houseWorking calendar
When Fukui year-ends fill the diary
March year-ends dominate our spring. December closes and mid-year covenant procedures fill the quieter months. Check the engagement calendar before you lock a board date.
Open the engagement calendar
Share your year-end and reporting framework
Tell us entity structure, prior auditor status, and board pack timing. We reply with a draft engagement outline within two business days.
Start an inquiry