ICHIYAMA ACCOUNTING OFFICE
Frequently asked questions & fees
How to request support, how fees are determined and how our engagements are delivered.
Before you contact us
Do you provide statutory, voluntary and component audits?
Yes. We provide statutory and voluntary financial statement audits under Japanese GAAP and IFRS, and component audit work for Japanese subsidiaries under overseas group audit instructions. We confirm the entity, framework, report format and timetable. Audit engagements are currently accepted by ICHIYAMA ACCOUNTING OFFICE. Following the planned establishment and transfer of engagements in 2026, CP ARCS はじめ監査法人 is expected to accept, contract for and perform financial statement audits. Manabu Ichiyama is one of its five founding members and is expected to serve as its representative. The firm will perform financial statement audits only and will not provide consulting services.
Can we outsource only consolidation or a specific accounting calculation?
Yes. You can entrust the entire close or selected consolidation adjustments, calculations or schedules. If new policies or calculation models are needed, we separately scope initial advisory work and recurring operations.
Can you prepare management reports while we keep accounting in-house?
Yes. We can use your accounting, budget and operational data to prepare comparisons, profitability reports, KPIs, commentary and meeting materials. If management units or allocation rules need to be designed first, we can scope that work separately.
Can we contact you before deciding which service we need?
Yes. Tell us about your current work, challenges and required outputs. We can help determine whether outsourcing, verification or advisory support is appropriate.
How does ongoing advice differ from outsourcing?
Ongoing advice covers regular discussion of accounting or operational issues and possible policies or improvements. Outsourcing means carrying out agreed recurring tasks such as closing calculations and report preparation. A combined engagement identifies each scope, role and fee.
How are fees determined?
We consider scope, volume, available records, systems, frequency, deliverables and timing, then provide an individual quotation. Initial setup and recurring operations are separated. Indicative lease implementation and administration fees are shown below.
View indicative fees ↗Can AUP be used for a new staffing agency licence?
New licences and renewals have different requirements. Whether AUP over interim or monthly accounts can be used depends on the application and the recipient’s requirements. We confirm the application type, relevant accounts and required report before defining the scope.
Which entity accepts audit engagements?
Audit engagements are currently accepted by ICHIYAMA ACCOUNTING OFFICE. Following the planned establishment and transfer of engagements in 2026, CP ARCS はじめ監査法人 is expected to accept, contract for and perform financial statement audits. Manabu Ichiyama is one of its five founding members and is expected to serve as its representative. The firm will perform financial statement audits only and will not provide consulting services. See the related entities section on the office page.
Do you prepare or file tax returns?
We do not accept tax return preparation or filing engagements. Where tax expertise is needed, we ask the most suitable of our cooperating tax accountant firms to assist. The scope and responsibilities are agreed around the circumstances of the engagement.
How do you use AI?
AI can help make processing and preparation more efficient. Significant accounting issues, work design and quality management remain with a CPA. We agree the tools and data handling before work begins.
What should we prepare for an initial discussion?
You do not need to have everything organized. Share what you know about the work, current team and systems, desired service start date and deadlines. We will explain which financial statements or contracts are needed after understanding the matter.
FEES & CONDITIONS
Indicative lease support fees
All amounts are in Japanese yen and exclude tax. We confirm the scope and available records and provide a formal quotation.
New lease standard implementation
| Scope | Indicative fee | Main work included |
|---|---|---|
| Approximately 20 contracts, mainly standard property, vehicle or equipment contracts | From JPY 800,000 | Lease identification and assessment, policy organization, estimated impact and meetings |
| More contracts, embedded leases in service contracts, or complex arrangements | Individual quotation | Scope and approach proposed after discussing collection and investigation requirements |
Recurring lease administration
| Total contracts in the register | Monthly operation / per month | Annual-only operation / per year |
|---|---|---|
| Up to 20 | JPY 30,000 | JPY 150,000 |
| Up to 100 | JPY 60,000 | JPY 300,000 |
| Up to 300 | JPY 120,000 | JPY 500,000 |
| Over 300 | Individual quotation | |
- Monthly operation: monthly register updates, right-of-use asset and lease liability calculations, journal entry data, ledger reconciliation and CPA review. Annual closing and disclosure schedules can be added from JPY 100,000 per occasion.
- Annual-only operation: update a year’s changes at closing, prepare year-end calculations, journal entry data and balance movement schedules, with CPA review.
- New or changed contract assessment: an additional JPY 9,000 per contract, or JPY 32,000 for contracts requiring judgement.
- Contract counts are the total in the register, including existing contracts.
From inquiry to engagement
- Share the challengeWork and desired timing
- Review the scopeRecords, team and intended use
- Receive our proposalDeliverables, roles, dates, fees and contracting entity
- Agree and startInitial setup and agreed work
Illustrative workflow. The scope and deliverables are agreed for each engagement.
LET’S TALK
Let’s work out your next step.
You do not need a finalized brief. Start with the challenge or the work you would like to entrust.