PricewaterhouseCoopers Aarata conducts auditing and other verification services with teams organised by industry and sector, allowing it to provide highly specialised services that take into account the unique risks and challenges prevalent in each client’s particular industry. Along with Japanese statutory audits, PricewaterhouseCoopers Aarata also offers international assurance services, completed by professionals with specialised training in accounting, auditing, and other services in accordance with international standards.
Main Services
Auditing of Financial Statements
- Audits of Financial Statements Prepared in Accordance with Accounting Standards in Japan
- Audits under the Securities and Exchange Law
- Audits under the Corporate Law
- Audits under specific industry laws such as Insurance Business Law or Investment Trust Law
- Audits of pre-IPO companies’ financial statements
- Audits of Special Public Corporations
- Others
- Audits of Financial Statements Prepared in Accordance with Overseas Accounting Standards
- Audits conducted in accordance with International Standards on Auditing (ISA)
- Audits conducted in accordance with U.S. auditing standards
Audits of Internal Controls
- Audits of internal controls based on Section 404 of the U.S. Sarbanes-Oxley Act
- Audits of internal controls to be introduced in Japan
Other Assurance Services
- Assessment of control risks for service organisations (reporting based on SAS70 - U.S. Statement on Auditing Standards 70)
- Issuance of comfort letters based on the SAS72
- Examination of equity capital regulation ratios (securities companies)
- Examination related to segregated custody of client assets
- Verification based on the Security Analysts Association of Japan’s Investment Performance Standards (SAAJ-IPS)
- AICPA/CICA Trust services
- Others
