JBA(Japan Business Assurance）

1. Auditing of Financial Statements

• Audit under the Chinese law including foreign exchange audit
• Quarterly review
• Consolidated package review for a parent company

2. M&A

• Due diligence
• Valuation

3. Tax

• Tax filings (Corporate income tax, Consumption tax, Business tax, Individual income tax)
• Transfer pricing
• Other tax advisories

1. Business Proceeding Support

• Business registration (China-based affiliate, China representative office)
• Business annual filings

2. Others

• Arrangement for our training instructors or seminar instructors with CPA
• Establishment of managerial accounting structure

1. Support for conversions

• Support for Chinese GAAP conversion, IFFRS conversion and JP GAAP conversion.

2. Outsourcing of financial statements

• Outsourcing of creating the consolidated package and monthly closing statements (including tax filing)
• Outsourcing of creating other financial statements

1. Advisory for J-SOX

• Support for project management
• Support for documentation
• Support for a walkthrough and an implementation test
• Support for evaluating internal controls
• Support for responding to auditors of a parent company
• Support for improving the SOX efficiency after 2 years’ implementation

2. Outsourcing of J-SOX

• Establishment and assessment of financial statements process
• Establishment and assessment of IT Internal Controls （General control, Application control）

3. Outsourcing of internal audits