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With expertise in auditing and other related professional services, PricewaterhouseCoopers Aarata LLC is organised to continually provide optimal services that combine its industry-specific know-how.

Audits of Financial Statements

  • Audits of Financial Statements Prepared in Accordance with Accounting Standards in Japan
  • Audits of Financial Statements Prepared in Accordance with Overseas Accounting Standards (US GAAP or IFRS standards)

Audits of Internal Controls

  • Internal controls audits in accordance with Financial Instruments and Exchange Act (J-SOX)
  • Internal controls audits in accordance with Section 404 of the US SOX
  • Internal controls audits in accordance with other laws and regulations
  • Third-party assurance and other assurance services

Other Assurance Services

PricewaterhouseCoopers Aarata LLC provides diverse assurance services including the assessment of control risks for service organizations and the issuance of comfort letters.

Financial Reporting Advisory

FRA's services range from financial reporting advisory services based on the International Financial Reporting Standards (IFRS) and the US Generally Accepted Accounting Principles (US GAPP), advisory services related to internal control and other financial reporting systems, and support for Initial Public Offering (IPO).

  • Support for IFRS conversion
  • Support for US GAAP conversion
  • Support for the establishment of financial reporting structures
  • Support for the introduction of financial reporting/accounting system
  • Accounting advisory service for M&A and capital market transactions
  • Accounting advisory service for complicated financial accounting areas
  • Support for constructing/enhancing internal control over financial reporting
  • Support for constructing a management accounting framework
  • Structured finance advisory service

Integrated Reporting

IPOs Advisory

Venture Support

Corporate Governance

Centre for Corporate Governance, we share governance leading practices, publishing thought leadership materials, and offering seminars on current issues. We offer professional advices to board of directors, audit committees and executives related to the corporate governance challenges and developments.

Governance・Risk Management・Compliance

We offer a wide range of services including risk and capital management, response to the financial institution regulations such as Basel II and Basel III, governance, compliance, risk management, Chief Financial Officer (CFO) support, corporate real estate, and smart community.

  • Support for stress testing
  • Advisory Service on Principles for Effective Risk Data Aggregation and Risk Reporting (BCBS239)
  • Support for the establishment and review of Anti-Money Laundering program
  • Advisory services on GRC monitoring in financial institutions
  • Business Continuity Plan / Business Continuity Management (BCP/BCM) - design and implementation
  • Support for ABAC (Anti-Bribery and Anti-Corruption) compliance management
  • Advisory Services for Compliance Process Reengineering
  • Advisory Services for Risk Culture
  • Real estate area development risk management
  • Smart community related services
  • Corporate real estate - enterprise risk management (CRE-ERM)
  • Others

Advanced Risk and Compliance Analytics (ARCA)/Data Assurance

  • Governance : Enhancement of governance and application of management information to decision-making. Including;
    • Visualization (dashboard) of function level of group and global governance.
    • Implementation of solutions for the remote monitoring of overseas subsidiaries.
    • Designing technical infrastructure and implementing enterprise-wide data governance.
    • Evaluating and verifying of role settings within core ERPs.
  • Risk Management : Visualization and quantification of risk information through the use of data. Including;
    • Implementation of data analytics in risk management.
    • Analyzing risk through the use of external data including social media.
    • Strengthening risk management using GRC application tools.
  • Compliance : Streamlining implementation of regulations and vizualizing the level of compliance. Including;
    • Strengthening centralised management information for disclosure regarding legal requirements and self-regulation.
      (e.g. strengthening the transparency disclosure requirements within the pharmaceutical industry)
    • Researching the quality and requirements of electronic disclosure documentation.
  • Internal Audit : Designing and implementing efficient and effective internal audit. Including;
    • Continuous audit/monitoring through data analytics within internal audit.
  • Fraud Response : Including;
    • Monitoring fraud-related transactions/activities.
    • Analyzing the cause of fraud through the use of data.
    • Forensic Services.
    • Monitoring and data analysis at the time of accounting.
  • Other Assurance Services : Including;
    • Revenue assurance (optimizing revenue opportunities ).

Strategic Risk Resilience

System Process Assurance

We provide variety of advisory services relating to business process, information technology, organization, and data analysis to assist client with solving management issues.

  • Control Advisory / Assurance Services
  • Risk Governance Advisory Services
  • Reporting Advisory Services
  • Process and Organization Advisory Services
  • Project Risk Advisory
  • Data Management and Analysis Advisory Services

Internal Audits

PricewaterhouseCoopers Aarata offers solutions that support the establishment of an internal audit structure, introduction of internal audit tools as well as development and training of internal audit personnel.

  • Support for the establishment and enhancement of internal audit infrastructure
  • Support for the conduct of internal audits
  • Outside evaluation of internal audits (Quality Assurance Review)
  • Support for the enhancement of internal audit infrastructure at financial institutions
  • Support for the introduction of internal audit tools
  • Internal audits made more sophisticated and efficient through the use of CAAT
  • Internal audits made more sophisticated and efficient through ongoing performance
  • Support for J-SOX documentation, assessments, and optimization

Corporate Treasury Solutions

Sustainability Services