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We provide quality audit and assurance services of global standards based on the latest knowledge and practical know-how of the constantly evolving accounting and auditing standards.

As an audit corporation in Japan, we have established a system to provide various types of audit and assurance services. The cores of our audit and assurance services are various types of statutory audits. In addition to audits under the Financial Instruments and Exchange Act, the Companies Act and the Investment Corporation Act, we also perform statutory audits of school corporations and other non-profit corporations.

We also provide voluntary audits to companies that do not require statutory audits upon request. Audits of medium-sized and emerging companies preparing for listing on the stock exchange and of subsidiaries of foreign corporations in Japan are characteristic of our work. We also have a system in place to conduct ancillary audits such as internal control audits and information system audits.

Financial Instruments and Exchange Act audit, Corporate law audit, Investment corporation audit, School corporation audit, Public interest corporation audit,

Social welfare corporation audit, Medical corporation audit, Labor union audit, Credit union/credit association audit.

Audits for initial public offering applications, English and Chinese financial statement audits, Internal control audits, Information system audits.

Royalty audits, Audits of specific items such as credit management and inventory management, Internal audits of companies, etc.

Overview of Consulting Services

1. International business

Our firm is composed of certified public accountants who have gained experience in international accounting firms and are familiar with international business. In particular, we have close relationships with accounting, tax, legal, and asset valuation firms in China. We are able to provide a variety of management and financial advice on business development in China and other countries around the world.

• Survey of local companies
• Due diligence
• Corporate valuation
• Special Taxation
• Company liquidation
• China Accounting and Tax Consultation Services

• Compliance with the Companies Act
• Support for listing audit
• Acquisition of Japanese companies
• Valuation of Japanese companies
• Management of Japanese companies
• Accounting and taxation services

2. Initial Public Offering Consulting

In preparation for listing, we will investigate the company’s capital relationship, contents of financial statements, status of internal control system, etc., propose specific improvement plans to meet the criteria for listing. InParticular, taking advantage of our strength, our firm provides support for listing in Asian markets.

• Preliminary investigation for listing support preparation
• Listing Support consulting
• Support for listin on overseas markets

3. International Financial Reporting Standards (IFRS) Adoption Support

Since the voluntary application of International Financial Reporting Standards (IFRS) to the consolidated financial statements of listed companies was permitted from the fiscal year ended March 31, 2010, the number of companies applying IFRS has been increasing every year. From a global perspective, these standards have become mandatory as a global standard. Our firm has the know-how cultivated from the audits of subsidiaries in Japan (referred work), and we can efficiently provide support according to each company’s IFRS adoption objectives.

4. Management consulting services

We provide all kinds of support related to corporate activities, from the establishment of a company to the formulation of principles, visions, and strategies, the start of new businesses, the establishment of budget management systems, internal control systems, and other business management organizations at each stage of growth, BPR (business process reengineering), capital increases, mergers, acquisitions, business transfers and acquisitions, organizational changes, splits, capital reductions, and dissolutions and settlements, in a detailed manner that is tailored to the client’s actual situation.
We also comprehensively examine profit and loss forecasts and cash flow forecasts for various plans such as capital investment plans and new business plans.

5. Due diligence

When conducting M&A (mergers and acquisitions) , it is necessary to investigate the financial condition and business performance of the target company. We conduct financial due diligence in response to client requests and support your negotiation strategy with target company.
On the other hand, when targets going worse, we provide investigations on financial and management matters related to corporate bankruptcy and reorganization, including analysis of the causes of bankruptcy and the possibility of reorganization, and can also provide “turn around service” such as corporate reorganization of management strategy for the corporate revitalization and reforming the structure of an organization.
・ Investigation of the financial condition of pension funds, portfolio companies, and M&A targets
・ Various investigations for bankruptcy, corporate reorganization, etc-

In the case of stock and equity transfers, capital increases and M&A, we examine the environment surrounding the company and the circumstances of the transaction from various angles, and since we have a large pool of experienced and skilled people who understand various kinds of valuation methods, we can calculate a fair valuation of the stock price, merger ratio, and business value. Furthermore , based on the accounting for PPA (Purchase Price Allocation)after M&A, the identifiable intangible assets should be recognized in financial reporting. we can also calculate the valuation of intangible assets to be needed for high-level technical knowledge such as intellectual property and customer assets according to your needs.

7. Fraud investigation services (forensic services)

Companies that have been involved in fraud and scandals occur every year. In order for these companies to regain public trust, it is important to conduct fraud investigations, analyze the causes of the incidents and formulate measures to prevent recurrence. Our firm has a team of professionals who can conduct effective and efficient investigations into fraud and scandals. In addition, we can also provide global services, especially since recent frauds have become cross-border through overseas subsidiaries.

8. Corporate training

We will dispatch lecturers with professional skills and rich practical experience to training sessions on finance, administration, management, etc.