Internal Control Review
Focused assessment of key financial controls—approvals, reconciliations, and segregation of duties—before year-end pressure mounts.
Financial auditing · Ōita & beyond
Seto Fiscal Review
Accounts examined the way a careful close deserves.
We conduct independent financial statement audits and related assurance work for privately held companies—planning around your close calendar, testing what matters, and explaining findings before the opinion is signed.
Flagship engagement
Statutory financial statement audit
For mid-sized manufacturers, wholesalers, and service firms that need an independent auditor’s report on annual accounts. Fieldwork covers risk assessment, substantive testing of material balances, and a management letter that names control points without theatrical language.
Engagements are led by a designated partner. Fees are fixed after scoping—not sold as a subscription.
Related engagements
Assurance around the close, not around a product pitch
When a full statutory audit is not the only need, we examine controls, diligence targets, or tax positions that sit beside the accounts.
Acquisition Due Diligence Review
Buyer-side financial due diligence on target ledgers, working capital, and quality of earnings ahead of a share or asset purchase.
Tax Compliance Position Review
Independent look at corporate tax positions, deferred items, and supporting schedules that sit beside the audited accounts.
How clients describe the work
Our year-end inventory observation ran long because the warehouse layout was awkward, yet the Seto team stayed until the second count reconciled. The management letter flagged one approval gap we had overlooked for months. Haruka Mori · Finance Director · Statutory Financial Statement Audit
Next step
Tell us about your close date and entity structure
We reply within two business days with questions on readiness, locations, and whether a statutory audit or a narrower review fits.
Open the inquiry form Walk through the audit processField notes
From the audit room and the warehouse floor
What Auditors Look for in a Clean Month-End Close
A practical checklist of reconciliations, cut-off evidence, and journal support that shortens fieldwork when the statutory audit arrives.
Inventory Counts That Satisfy Both Warehouse and Auditor
How to stage a physical count so floor supervisors keep operations moving while count sheets remain reliable for the audit file.