Timing bank confirmations around Golden Week

External confirmations are simple in theory and fragile in practice. In Japan, Golden Week and the New Year holiday cluster can add ten silent days to a bank’s reply time — enough to push a planned sign-off if letters went out late.

Send before the holiday, not after

For March year-ends, we aim to lodge bank confirmation requests by early April when fieldwork allows. Waiting until late April means replies may sit until mid-May. Engagement letters should state that holiday delays are outside the auditor’s control once letters are posted on the agreed date.

Know which banks need wet ink

Some regional banks still insist on sealed paper forms. Build courier time into the plan. A PDF emailed to a relationship manager is not always accepted as an external confirmation under the standards we apply.

Alternative procedures are not a shortcut to ignore

If a bank is silent, we perform alternative procedures — subsequent statements, clearing tests, and vouching of reconciling items. That work takes calendar days too. Clients who hope silence will simply be waived are usually disappointed.

Practical calendar tip

When you request a scoping call, tell us your bank names and whether prior auditors used paper or electronic confirmations. That detail alone can shift the planning week by fortnight for Hiroshima Prefecture entities with multiple accounts.