Haruka Sato
Engagement partner · statutory audits
Leads March and December year-end audits for manufacturers and importers. Former senior manager on Japanese GAAP and IFRS group reporting engagements.
About
A practice built around the audit file, not a product brochure
Tideway Audit & Assurance exists to examine financial statements with independence, clear documentation, and respect for the calendars Japanese companies actually keep.
From Big Four training rooms to a Chiba practice
Our founding partners spent their early careers on statutory audits of manufacturers, trading companies, and Japan branches of overseas parents. They opened Tideway to give mid-market clients partner attention during planning and fieldwork — not only at the reporting meeting.
The office at 647 Cedar Avenue in 西マサ区, 千葉県 sits close to plants and logistics hubs that appear again and again in inventory observations across our files.
Engagement leadership
Marcus Okada
Director · due diligence & controls
Focuses on financial due diligence and internal control reviews. Spent a decade testing revenue and inventory cycles in consumer and industrial businesses.
Yui Nakamura
Audit manager · fieldwork
Coordinates inventory counts, confirmation programmes, and junior staff review notes so partner review time goes to judgement, not missing tickmarks.
Independence first, then timetable honesty
We decline bookkeeping, financial statement preparation, and advocacy roles that would impair independence on an audit. When a timetable cannot accommodate inventory observation or subsequent-event review, we say so before the engagement letter is signed.
Clients receive a named partner, a written plan, and a management letter that separates matters requiring immediate attention from housekeeping observations. We do not sell adjacent advisory products under the audit fee.
Follow the engagement path