Fees
How we price financial auditing engagements
Fees are quoted after we see your entity size, locations, reporting framework, and year-end readiness. The figures below are starting points for planning conversations, not fixed menu prices for every company.
| Engagement | Basis | From |
|---|---|---|
| Statutory financial statement audit | Quote based on hours, sites, and complexity | ¥480,000 |
| Interim review | Per interim period | ¥220,000 |
| Agreed-upon procedures | Quote based on procedure list length | ¥150,000 |
| Opening balance / first-year audit | Quote; often includes extra opening-balance work | By estimate |
What moves an estimate up or down
- Number of warehouses or branches where inventory is counted
- Quality of prior-year files when we are newly appointed
- Significant accounting estimates (allowances, impairments, long-term contracts)
- Need for specialists such as valuations or IT general controls walkthroughs
- Compressed filing deadlines that require weekend fieldwork
Deposits and billing
A planning deposit of 30% is invoiced when the engagement letter is signed. The balance is billed at draft report stage, with a final invoice after signing if residual hours remain.
Travel outside Tottori Prefecture is billed at cost with prior notice. We do not charge separate “platform” or subscription fees—only professional time and agreed disbursements.
Ask for a written estimate