Acceptance & independence
We confirm that prior consulting relationships will not impair objectivity, issue an engagement letter, and collect prior-year statements plus contact details for bank and legal confirmations.
How we work
The engagement path from acceptance to opinion
Statutory financial auditing follows a rhythm. This page shows how Clear Harbor sequences independence checks, planning, fieldwork, and the exit meeting so your filing calendar stays realistic.
Planning week
Materiality is set, significant risks are documented, and a document request list is shared with your controller. Inventory observation dates are reserved if stock is material.
Interim fieldwork
Walkthroughs of sales, purchasing, and payroll; early substantive testing where controls allow; clearance of related-party listings before the year-end rush.
Year-end & inventory
Final balances are tested, inventory counts observed, subsequent events reviewed, and going-concern evidence collected when indicators exist.
Exit meeting & report
Draft findings are discussed with management, the management letter is finalized, and the signed auditor’s report is issued for your filing pack.
Calendar tip
March year-ends in Chiba manufacturing belts should reserve inventory observation slots by mid-February. Waiting until the last week of March often forces dual-day coverage and higher fees.
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