Engagement
Statutory Financial Statement Audit
An independent audit of annual financial statements for companies that need a signed opinion for lenders, shareholders, or statutory filing in Japan.
Maple Crest’s flagship engagement is the statutory financial statement audit — an independent examination of whether the annual accounts present fairly, in all material respects, in accordance with the applicable reporting framework.
This engagement is designed for owner-managed companies, Japanese subsidiaries of overseas groups, and boards that need a clear, signed opinion rather than informal comfort. We work with finance leads who already maintain the books; our role is independent examination, not outsourced accounting.
Who it is for
Finance directors and managing directors preparing statutory filings, bank covenant packages, or group reporting packs that require an auditor’s report. Engagements are led from our Fukuoka Prefecture office, with fieldwork arranged at your premises when records and inventory counts require presence.
Result you receive
A completed audit file, a management letter covering control and process observations, and — when the evidence supports it — an independent auditor’s opinion on the financial statements. If unresolved issues remain, we explain the reporting implications before finalisation.
Provider and delivery
Engagements are performed by Maple Crest Assurance Office practitioners under a named engagement partner. Delivery mode is a combination of on-site fieldwork in Fukuoka Prefecture and secure remote review of schedules, with Japanese and English working papers as agreed at kickoff.
Preparation expected from you
A draft trial balance, supporting ledgers, bank confirmations readiness, inventory count plans where relevant, and access to contracts that underpin significant balances. We send a readiness checklist after the engagement letter is signed.
Included
- Engagement letter setting materiality, timelines, and responsibilities
- Risk-based planning and walkthroughs of key financial processes
- Substantive testing of account balances, cut-off, and disclosures
- Management letter with observations on control weaknesses
- Independent auditor’s report on the annual financial statements
Not included
- Bookkeeping or preparation of the financial statements themselves
- Tax return preparation or tax controversy representation
- Continuous internal audit secondments
- Opinions on forecast or prospective financial information
How this engagement unfolds
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1
Scoping conversation
We review entity structure, reporting framework, prior-year issues, and the calendar for board or lender deadlines.
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2
Planning and walkthroughs
The engagement team maps significant accounts, selects samples, and confirms access to ledgers, contracts, and inventory records.
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3
Fieldwork
Testing runs on site in Fukuoka Prefecture or at your finance room, with interim updates when findings affect the closing timetable.
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4
Reporting
Draft findings are discussed with management before we issue the auditor’s report and the management letter.
Next step
Ready to schedule next year’s audit?
Share your year-end date, reporting framework, and any lender or shareholder deadlines. We reply with a written estimate and proposed fieldwork window.