Kenji Nozomi
Lead auditor. Sets materiality, reviews high-risk areas, and signs the opinion.
About the practice
A ledger office that still visits the warehouse.
Nozomi Ledger Office was founded to give mid-sized Gunma companies an audit team that understands plant inventories, owner-managed controls, and the patience required when bank confirmations move slowly.
Origin
Kenji Nozomi spent years on Big Four and regional firm engagements covering manufacturers in northern Kanto. He opened this office so clients could speak with the partner who actually signs the opinion — and so fieldwork schedules could bend around plant shutdowns rather than a distant calendar.
We remain a small practice by design. That limits how many March year-ends we accept, and it keeps review notes close to the people who tested the balances.
People you meet on an engagement
Mika Hayashi
Senior staff. Leads inventory observation and receivable confirmations.
Tomoya Abe
Staff auditor. Walks purchasing and payroll trails during control reviews.
How we work with clients
We send a document request list early, schedule a planning visit on site, and keep open items in a shared tracker your bookkeeper can actually use. Draft findings arrive before the final opinion so surprises stay rare.
Independence matters. We decline bookkeeping and tax return work for the same period we audit. When a conflict appears, we say so before the engagement letter is signed.