Assurance Services_Audit（Statutory, Non-Statutory, Referred）
- Audit fee
- Base
fee - Specific matters
for client - Professional
addition
Base fee
Base Fee is determined based on public information of audit fee issued from Japanese Institute of Certified Public Accountant (JICPA). The information, available at JICPA’s website, provide historical audit hours and fees per company’s size periodically. We use the information as a Base fee to make our audit fee reasonable and transparent for our clients.
Specific matters for client
Specific matters for each client which is not reflected in the Base fee is adjusted to the Audit fee (e.g., pervious audited experience, complexity of business, numbers of group entities, recent economic result and financial position). Specific matters are clearly explained in our proposal.
Professional addition
Professional items are added to the Audit fee, such as:
IFRS、US GAAP（Fee benchmark: 10％～50％ of Base fee）
Audit to financial statements in accordance with IFRS, US GAAP and other overseas accounting standards requires more professional skills and, therefore, add-on fee is charged. The fee is determined on the extent of complexity of business, etc. Please feel free to contact us for any inquiry.
English support（Fee benchmark: 10％～50％ of Base fee）
We assign members who can support in English if English support is necessary in your audit with additional fee. The fee is determined on the extent of required English level (e.g., e-mail, meeting, reporting). Please feel free to contact us for any inquiry.
Assurance Services_Review
Review fee is basically lower than the Audit fee* as the hours for necessary procedures in review are lower than audit due to lower assurance level. AWCPA Accounting Japan proposes the Review fee based on the Audit fee to make our review fee more reasonable and transparent (Review fee’s benchmark is 50~80% of the Audit fee).
Assurance Services_Non-audit, Non-Review：
We provide our service in time-based fee or fixed fee. The quotation is totally determined based on client’s needs. Please feel free to contact us for any inquiry.
Consulting Services and Accounting Services：
Consulting Services are provided in time-based or fixed fee. The quotation is totally determined based on client’s needs. We provide Accounting Services in time-based fee basically with the option of fixed fee. In time basis, we offer variety of hourly rates to meet client’s needs. Consulting and Accounting Services are provided by CP ARCS, INC. Please visit CP ARCS, INC.’s website and feel free to contact us for any inquiry.