Fees
How engagement fees are built
Audit fees reflect complexity, locations, and the condition of the books at kickoff. The figures below are guidance for planning conversations — not a checkout price list.
| Engagement | Typical basis | Indicative range |
|---|---|---|
| Statutory financial statement audit (single entity) | Fixed fee after scoping | From ¥2,800,000 per year |
| Statutory audit with consolidation | Fixed fee; components priced by subsidiary count | From ¥4,200,000 |
| Internal control readiness review | Fixed fee for agreed process scope | From ¥680,000 |
| Lender covenant assurance letter | Fixed fee per reporting period covered | ¥350,000–¥900,000 |
| Prior-period restatement support | Quoted per matter | ¥450,000–¥1,200,000 typical |
Travel within Fukui Prefecture for inventory observation is included in statutory fees unless remote mountain sites require overnight stays. Multi-prefecture travel is itemized in the engagement letter.
What raises a fee
- Multiple inventory locations or night-shift counts
- First-year audits with incomplete prior files
- Significant related-party webs needing mapping
- Late delivery of the trial balance after the agreed date
What we do not charge
- No percentage of assets or “success” fees
- No subscription tiers or seat licenses
- No payment processing on this site
- Out-of-scope work is quoted before it starts
Deposits & timing
- Statutory audits usually invoice 40% on acceptance, 40% at fieldwork start, 20% on opinion delivery
- Smaller letters may invoice 50% on acceptance
- See refund terms for cancellations and work already begun
Need a figure for your board budget?
Send entity type, year-end month, and number of sites. We return an indicative range before any engagement letter.
Ask for a fee indication