Client stories

Evidence from the floor, not a ratings widget.

These notes come from owners and finance leads who sat through planning meetings, inventory days, and draft findings sessions with us.

“They spent the first morning on our shop floor before touching the ledger. The inventory write-down they flagged matched what our floor supervisor already suspected but had not quantified.”

— Hiroshi Tanabe, Managing Director, precision parts maker, Takasaki · Statutory Year-End Audit

“The fee was higher than the quote from a Tokyo chain, and the fieldwork took a full week longer than we hoped. Still, the management letter gave our bookkeeper a concrete punch list instead of vague control language.”

— Aya Mori, Finance lead, food wholesaler, Maebashi · Statutory Year-End Audit

“Our bank wanted agreed procedures on receivables ageing. Nozomi drafted the procedure list with the loan officer so nobody argued about scope mid-engagement.”

— Ken Watanabe, Owner, regional construction supplier · Special Purpose Review

“During the walk-through they traced one purchase order from requisition to payment and caught a dual-approval gap we had ignored since the founder still signed everything personally.”

— Yumi Sato, Office manager, family trading company · Internal Control Walk-Through

“Inventory day used to mean chaos. Their observer arrived with a simple cut-off checklist, and our warehouse lead finally understood why dock freezes matter.”

— Ryo Ikeda, Operations head, plastics moulder, Ota · Inventory Observation Visit

Extended note: March count at a Takasaki parts maker

The company had grown past its first informal review and needed a statutory opinion for a bank covenant. Inventory sat in two buildings with different perpetual systems. We scheduled observation for both sites on consecutive mornings, tested cut-off at the shared dock, and traced slow-moving tooling parts that had not moved in eighteen months.

The draft findings meeting focused on a write-down schedule the floor supervisor already knew about but had never quantified for the ledger. The final opinion was unmodified; the management letter listed dual-approval gaps on payments above ¥500,000. The client used that list before the next quarter close.

Extended note: lender-requested receivables review

A construction supplier needed agreed-upon procedures rather than a full audit. We sat with the loan officer to lock a procedure list: ageing accuracy, subsequent collections, and related-party receivables. Fieldwork lasted four days. The factual findings report went to the bank without interpretive language, which is what the covenant required.