Clear Harbor Audit Counsel

Engagement

Opening Balance & First-Year Audit

Establishing opening balances when a company changes auditors or begins statutory audit for the first time.

From ¥420,000 as an opening-balance supplement

Bound ledgers and opening balance worksheets

Extended procedures on equity, retained earnings, and prior-period assertions so the first Clear Harbor opinion rests on verified opening positions.

Audience: Companies appointing a new auditor or moving from review-only to full statutory audit.

Fees: Add-on fee layered onto the statutory engagement quote. From ¥420,000 as an opening-balance supplement.

Discuss first-year audit scope