Aya Sumi
Leads statutory opinions and independence confirmations. Background in Japanese GAAP year-end audits for family-owned manufacturers.
About
A quiet audit practice rooted in Shimane’s closing season
Sumi Balance Advisory was formed to give mid-sized companies and overseas subsidiaries a partner who still reads the ledger line by line, visits the warehouse on count day, and writes findings the bookkeeper can use.
Origin
From regional year-ends to group reporting packs
Our founders spent years on March fiscal-year engagements for manufacturers, distributors, and construction firms across western Japan. The practice opened in 千田村, 島根県 to stay close to clients whose records still live in binders as often as in exports.
We keep the mandate narrow: independent financial auditing and related readiness work. We do not prepare the accounts we later examine, and we do not sell bookkeeping retainers that would compromise that independence.
Approach
How we work with finance teams
Planning starts with your trial balance, prior adjustments, and the calendar your parent or board actually cares about. Fieldwork mixes substantive testing with walkthroughs of cash, purchases, and payroll. Draft findings are discussed before anything is locked into the report.
Reports are issued in English as a default for international groups, with a Japanese summary for local directors when requested. Fees are quoted as fixed engagements after scoping — not open-ended hourly surprises.
People
Who you meet on an engagement
Kenji Balance
Runs fieldwork programmes for inventory, revenue cut-off, and related-party testing. Often first on site for physical counts.
Mika Oda
Coordinates subsidiary packs and IFRS bridges for overseas parents, keeping local GAAP numbers intact while explaining reconciling items.
Values
What we refuse to blur
Independence comes first. Clarity in the management letter comes second. Meeting the parent’s deadline comes third — never by skipping a material test. If a timeline is unrealistic, we say so before the engagement letter is signed.