Preparing the Inventory Count When Snow Closes the Yard
Practical steps for year-end stocktakes at Niigata warehouses when weather delays truck movements and outdoor counting.
Field notes
Guides from the audit calendar
Short articles for controllers and owner-managers preparing financial statement audits and related assurance work in Japan.
Related-Party Disclosures That Survive Board Scrutiny
How finance teams in family-owned Japanese companies can document related-party balances before the auditor arrives.
What Changes When Your Lender Requests Agreed-Upon Procedures
A plain walkthrough of how AUP differs from an audit opinion when a Japanese bank asks for covenant confirmation.
First Statutory Audit After Years of Owner-Managed Books
What owner-managers in Niigata should expect when commissioning their first independent financial statement audit.