PricewaterhouseCoopers Japan LLC

Audit Quality Report

Audit Quality Report

PricewaterhouseCoopers Japan LLC has published the Audit Quality Report 2025 to fulfil our accountability toward stakeholders on initiatives related to the establishment of governance and the system of quality management, people development and the use of technology to deliver high-quality audits.   

Section 1 covers our Purpose and Vision, featuring management discussions, delivering integrated assurance services and communication and dialogue with stakeholders as well as key topics such as our sustainability initiatives, technology-driven assurance transformation and people development for shaping the future. 

Section 2 explains our initiatives to deliver unwavering audit quality from governance, quality management and talent perspectives.

We work to incorporate new perspectives to adapt to ever-changing times with foresight, promptly responding to stakeholders’ diverse expectations and help build a high-trust society in uncertain times with a widening trust gap. 


Our initiatives to enhance audit quality 

Section1 Our Purpose and Vision

Management Discussion

  • Responding to megatrends
    Responding to five megatrends: climate change, technological disruption, demographic shifts, a fracturing world and social instability
  • Reflecting on FY2025
    Working as one and fostering trust in the initial post‑integration year, making significant advancements in both quality and operations and establishing a solid foundation for future transformation
  • Looking ahead to FY2026
    Strengthening governance, taking on challenges to realise further transformation and organisational evolvement built on the foundation of trust we established through integration
  • Diagram of Trust
    Engaging in both audit and broader assurance services (advisory services) and delivering trust to society by leveraging the strengths of both
  • Priority areas
    Leveraging AI, transitioning to a next‑generation audit platform, developing the ability to harness such technology and creating new value through technology

Diagram of Trust

Diagram of Trus

Keiichiro Kagi
Acting Chief Executive Officer
Masataka Kubota
Chief Executive Officer
Takeshi Yamaguchi
Deputy Chief Executive Officer/Assurance Leader/Chief Investment Officer


Delivering integrated assurance services

  • Our service areas
  • Examples of areas where trust is needed
  • Dialogue: What is integrated assurance? Why are we uniquely positioned to deliver it?

 

Yoshihisa Chiyoda
Audit General Management Office Leader
Hiroaki Naganuma
Broader Assurance Services Strategy Office Leader

Key topics

KeyTopic 1 Our sustainability initiatives

KeyTopic 1
Our sustainability initiatives

  • Sustainability trends in 2025
  • How audit firms can play a key role in ensuring reliable sustainability information
  • Sustainability issues and financial statement audit

KeyTopic 2
Technology-driven assurance transformation

  • Our transformation towards a human-led, tech-powered future
  • Transforming assurance through generative AI
  • Digital & Innovation

KeyTopic 3
People development for shaping the future

  • People strategy for realising Vision 2030
  • Our cultural initiatives
  • Culture for realising Vision 2030

Communication and dialogue with stakeholders

  • Enhancing the basic policy and structure for information dissemination and dialogue
  • Information dissemination to, and co-creation with, Academics
  • Information dissemination to, and dialogue with, investors and analysts
  • Information dissemination to, and dialogue with, those charged with governance

Section 2 Initiatives to deliver unwavering audit quality

1. Governance

Leadership message

We are dedicated to enhancing audit quality through sound governance by ensuring effective oversight of the leadership team and fostering constructive dialogue among members from diverse backgrounds who offer fresh perspectives.

  • Renewing members and strengthening governance
  • Toward the success of audit quality

Takeaki Ishibashi
Chair of the Oversight Board

2. Quality Management 

Leadership message

To adapt to a changing era, we will relentlessly evolve and deliver unwavering trust to society.

  • Responding to rules on the system of quality management
  • Leveraging AI and introducing a next-generation audit platform
  • Integrating people

Neil Weingarten
Senior Officer/Risk & Quality Co-Leader
Takaki Suzuki
Executive Officer/Chief Quality Officer

3. Talent

Leadership message

The power to shape the future lies within each of us – Becoming professionals who build trust and value through expertise and collaboration –

  • Cultivating professionals who enhance their expertise and solve complex problems
  • Embedding Behaviour Guidelines and culture
  • The new personnel review program and future of people development

Masahiko Nara
Chief Human Capital Officer and Human Capital Planning Office Leader
Daisuke Tanaka
Human Capital Planning Office Co-leader


Assurance Vision 2030

Assurance Vision 2030 is our vision for the future of our firm, created based on the environment in which we expect to be operating 2030. This vision is designed to keep us highly relevant to society in any era by fulfilling PwC’s Purpose–to build trust in society and solve important problems. 

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