Opening balance reconstruction

First-time audits stall when opening balances cannot be supported. We reconstruct incomplete prior periods from bank statements, supplier confirmations, tax filings, and whatever source documents remain, then hand a defensible baseline to the statutory audit team.

Who it is for

Companies changing bookkeepers, recovering from incomplete records, or appointing auditors for the first time after years of unaudited accounts.

Included

Gap assessment, reconstruction plan, ledger rebuild for agreed periods, reconciliation schedules, and a handover memo for the audit engagement.

Excluded

Ongoing bookkeeping after reconstruction, tax advice, and forensic fraud investigations (we will pause and recommend specialists if fraud indicators appear).

Timeline

Often four to ten weeks depending on missing months and the state of paper archives. Work is performed at your office when binders cannot leave the premises.

Pricing

Time-based with a not-to-exceed ceiling, orientation from ¥680,000.

Next step

Describe which periods are incomplete when you request a scoping call.