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Financial Instruments and Exchange Law Audits(Audit for listed corps)

What is a Financial Instruments and Exchange Law Audit?

It is commonly referred to as a FIEA audit. It is a statutory audit conducted in accordance with the Financial Instruments and Exchange Law for the purpose of protecting investors.

A FIEA audit includes a "financial statement audit," which reports on the appropriateness of financial statements prepared by the company, including whether they comply with accounting standards and are free from material errors or misstatements, and an "internal control audit," which reports on the appropriateness of the internal control report prepared by the company.

The FI audit covers listed companies and companies issuing OTC-registered shares.

Public interest in corporate risk and auditing by audit firms has been increasing year by year.

For example, KAMs have been introduced, and information about audit firms from the perspective of investors and others is becoming increasingly important. In addition, there is a growing interest in corporate disclosure and governance.

Based on the risk approach, an audit is performed in an effective and efficient manner by focusing audit resources on items that pose a risk of material misstatement of the financial statements, taking into consideration the economic environment and the characteristics of the company.

In applying the risk approach, we believe it is important to identify risks. We also believe that risk assessment is not something that can be done by anyone based on a manual, that risks vary from company to company, and that conducting an audit based on a manual does not necessarily mean that an appropriate audit for the capital market has been conducted.

The Group will effectively and efficiently conduct audits that focus on more appropriate risks based on the judgment of professionals who have a wealth of knowledge not only in auditing but also in business.

In providing auditing services for listed companies and corporate law, we emphasize speed, quality, and sustainability as follows, and provide services that meet the demands of companies and society.

Speed

Akasaka LLC will respond quickly and with a sense of speed to support corporate management in a rapidly changing business environment. Akasaka LLC is an auditing firm within a medium-sized accounting firm that also provides financial and tax advisory services within the group. Our staff members have a wide range of experience within the same accounting firm, which allows us to provide services with speed and advanced knowledge.

High-quality accounting audits

Businesses are vast and deep, and our audits provide in-depth communication and understanding of a company's business. We provide the best audit services that meet the actual conditions of the business without formal or rigid judgments, based on our emphasis on communication with the company and our advanced knowledge as experts in the field.

Contribution to the enhancement of a company's social value over the medium to long term (Sustainability)

By providing the best audit services, we contribute to the improvement of corporate disclosure and governance, and contribute to the enhancement of corporate social value over the medium to long term. As a medium-sized audit firm, we will work closely with our clients over the long term, aiming to improve the social value of companies over the medium to long term.

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