Fees
How we quote an audit engagement
Fees reflect entity complexity, inventory locations, group structure, and whether this is a first-year audit. We issue a fixed fee in the engagement letter after scoping — not a contingency on the opinion.
| Engagement | Indicative fee basis | What moves the quote |
|---|---|---|
| Statutory financial statement audit | From ¥2,800,000 per entity | Multi-site inventory, complex revenue, first-year opening balances |
| Internal control review | From ¥980,000 | Number of cycles in scope and sites visited |
| Financial due diligence | Quoted per deal | Quality of management accounts and deal timetable |
| Agreed-upon procedures | From ¥420,000 | Number of procedures and sites requiring attendance |
What we ask before naming a number
- Year-end date and expected audit committee meeting
- Number of legal entities and consolidation complexity
- Whether inventory is material and where it is held
- Prior auditor status and availability of opening workpapers
- Reporting framework (J-GAAP, IFRS, or parent framework)
Deposits and timing
Statutory audits typically bill 40% on engagement acceptance, 40% at the start of year-end fieldwork, and 20% on delivery of the auditor’s report. Due diligence engagements may require a larger initial deposit when the deal calendar is compressed.
Travel outside the greater Tokyo and Chiba area is billed at cost with prior approval.
Request a fee estimate