About the firm
A coastal-prefecture audit practice with national reach
Seto Fiscal Review began with partners who spent early careers on statutory audits for manufacturers and trading houses along the Seto Inland Sea corridor, then settled engagement leadership in Ōita Prefecture.
Mission
We examine financial statements so boards, lenders, and owners can rely on the numbers without guessing what the auditor skipped. That means enough substantive testing to support an opinion, and enough plain language in the management letter that controllers can act.
Origin
The practice grew from repeated fieldwork seasons in Kyushu plants and Tokyo branch offices—inventory counts at dawn, bank confirmations chasing year-end cut-off, and late evenings reconciling related-party schedules. We kept the coastal base and travel when the entity’s books require presence.
Working approach
Plan against the close
Fieldwork windows are set with your controller, not imposed from a generic calendar. Interim testing reduces year-end congestion when books are ready early.
Evidence before narrative
We ask for source documents—invoices, contracts, count sheets—before drafting findings. Guesses do not enter the audit file.
Independence first
We decline bookkeeping for entities we audit and step aside when relationships would impair objectivity under Japanese professional rules.
Engagement leadership
Midori Seto
Certified public accountant focused on statutory audits for manufacturing and wholesale groups. Oversees planning and the final opinion.
Ryo Tanaka
Leads fieldwork teams, inventory observations, and clearing of adjusting entries with client controllers.
Naomi Ishikawa
Coordinates internal control reviews and buyer-side financial due diligence memoranda.