Hana Morikawa
Leads statutory audits for mid-market manufacturers and overseas subsidiaries. Focuses on materiality judgments and going-concern discussions with closely held boards.
About
A harbor for careful financial auditing
Clear Harbor Audit Counsel grew from partners who spent years on statutory audits for manufacturers, trading houses, and overseas subsidiaries filing in Japan. We keep the practice deliberately sized so engagement partners still sit in planning meetings and exit rooms.
Origin
The practice opened near 南桜区 so partners could reach Chiba industrial corridors and Tokyo group offices without losing a day to transit. Early clients were family-owned manufacturers needing a first independent opinion; later work expanded to interim reviews for consolidation packs and inventory observation for multi-warehouse retailers.
How we work
We write plain engagement letters, set materiality before sampling begins, and refuse consulting work that would impair independence. Fieldwork favors face-to-face walkthroughs of sales, purchasing, and payroll when balances are material. Remote review of supporting schedules is used only after walkthroughs establish how the books actually move.
People
Partners and seniors you meet on engagements
Kenji Arai
Coordinates first-year opening balances and predecessor auditor communications. Often the first person clients meet when changing auditors mid-cycle.
Yuri Sato
Runs physical count observations across Chiba and Greater Tokyo warehouses, with attention to cutoff and consignment tagging.
Values that shape the file
- Independence first — we decline bookkeeping or advocacy work for audit clients.
- Calendar honesty — if opening balances need more weeks, we say so before you promise a filing date.
- Plain language — management letters name the account, the risk, and the recommended fix.