Fees
How we price assurance work
Audit fees depend on entity size, locations, inventory complexity, and the condition of the books. The figures below are guidance for planning — every engagement receives a written proposal. There is no online payment on this site.
| Engagement | Typical basis | Indicative range |
|---|---|---|
| Statutory financial statement audit | Quoted after review of prior statements, sites, and material accounts | From ¥2,800,000 for a single mid-size entity |
| Limited review of interim accounts | Per reporting period | From ¥900,000 |
| Opening balance & first-year support | Added to the statutory audit fee | ¥400,000–¥1,200,000 depending on prior records |
| Agreed-upon procedures for lenders | Per procedure list and locations | From ¥350,000 |
What moves a quote up or down
- Number of warehouses requiring inventory attendance
- Foreign currency contracts, significant estimates, or complex revenue arrangements
- Group consolidations or newly acquired subsidiaries
- Late delivery of trial balances or incomplete fixed-asset registers
- Travel outside Niigata Prefecture for extended fieldwork
Deposits and billing
We typically invoice a planning deposit on acceptance of the engagement letter, with the balance due on delivery of the auditor’s report or findings letter. Deposits and cancellation terms are set out in each letter and summarised on our refunds page.