Our Philosophy (我々の理念)
Our philosophy is to provide efficient and effective audits that minimize your workload in this regard, contributing to the growth of cross-border business activities. Our director leads our firm’s system of quality management and is fully committed to maintaining and even improving the quality of our audits whenever needed.
Quality Management (監査の品質管理)
Our firm’s quality management system is designed to align with the objectives of ISQM 1.
1．Engagement Performance (監査業務の実施)
Audits are conducted by our partners and staff who have extensive experience at one of the Big 4 accounting firms (KPMG, EY, Deloitte and PwC). Our experts have been practicing CPAs for no less than ten years, delivering high-quality output and ensuring professional performance at all times. We highly value continuity in client engagement and strive to maintain the same team members to foster their deep knowledge of our clients, which is essential to ensuring the quality of audits.
2． Compliance with Ethical Requirements, including Independence and Confidentiality (職業倫理及び独立性)
Our firm complies with the ethical and independence requirements established for audits, as set forth in the IESBA Code of Ethics, as well as in applicable laws and regulations in Japan, and in the code of ethics of the Japanese Institute of Certified Public Accountants (JICPA). All partners and staff receive annual ethics and independence training from JICPA. We attest to our independence from each engagement at the outset of an audit and again before issuing the auditor’s opinion. Our firm has established partner rotation rules for all engagements, with a maximum period of seven years. To date, no partners or staff in our firm have violated ethical and independence requirements for audits.
3． The Monitoring and Remediation Process (品質管理システムのモニタリングと是正プロセス)
All our partners and staff are members of JICPA and are subject to quality monitoring by JICPA. We also conduct our own monitoring of our quality management system and take immediate remedial action if any deficiencies or irregularities are identified. Our firm and our partners have never received a negative inspection report from JICPA due to inadequate auditing.
4．Ensuring Financial Stability (財務基盤の確保)
All partners contribute a fixed amount of capital to the firm, and we pool a certain percentage of sales from each engagement. Our firm is also covered by professional liability insurance for CPAs. This ensures financial stability, which is crucial for sustaining our quality management system.
5．Professional Knowledge, Education, and Continuing Professional Development (専門知識、教育、継続的な職業能力開発)
All partners and staff have audit experience at least at one of the Big 4 accounting firms (KPMG, EY, Deloitte and PwC) and possess the necessary expertise to perform audits efficiently. We also attend annual training courses provided by JICPA to maintain and develop our professional skills.