
In recent years, JP GAAP is changing rapidly and becoming complicated, also affected by the influence of convergence to International Financial Reporting Standards (hereinafter, referred to as the "IFRS"). Moreover, entities are required to disclose financial results accurately and timely which has increased the burden of closing procedure year after year.

Countries all over the world have moved strongly toward the adoption of IFRS, and of course, entities in Japan need to be aware of the future adoption of IFRS. To respond to the rapidly-changing JP GAAP and to eye the future adoption of IFRS, it is necessary to timely understand IFRS in its original language and catch up with the information.

Accounting standard has become complicated and while entities' burdens increase, audit firm is in an environment where they have difficulty of providing specific solutions to entities from the perspective of "independence".



We provide answers "specifically" on the matters of which your audit firm cannot answer from the perspective of independence.
"CPAs" provide "practical" answers to all issues/problems based on the cases of other companies and audit experiences.
We provide logical answers in accordance with accounting standards. These can be used as "explicable" materials to audit firm.
We make full use of the characteristic of flat organization and prepare answer "promptly". The answer is readily available in our service while it is common among large-scale organization that it is not easily obtainable.
We provide "client-oriented" flexible support based on the audit experiences in major audit firm.
The "same" CPA "continues to be in charge". We keep track of your situation at all times and provide appropriate answers.

| Services | Content |
|---|---|
| Accounting Advisory Service |
【Scope】JP GAAP, IFRS 【Frequency】Freely (as many times as you would like) 【Contact】By phone, e-mail 【Business hours】9:00 - 18:00 |
| IFRS Project Support |
【Provide accounting policy development tool】Position paper sample 【Position paper review service】up to 2 papers/month |
| Regular Meeting |
【Frequency】Once a month 【Place】Designated area of yours (However, we charge for actual cost for transportation) |
| Accounting Information Service | Provide information such as new accounting standards (published one a month) |
| Service | Content |
|---|---|
| IFRS Project Support | Additional position paper review |
| Assistance in Closing Procedure |
・Support in closing procedure, review process ・Support for J-SOX |
| Other Consulting |
We respond to other diverse needs. ・M&A advisory (Financial due diligences) ・IPO consulting ・Business management/Management accounting consulting ・Overseas support ・Preparation of annual report (including the response to audit firm) |
| Various Tax Services | "JBA Tax Co., Ltd.", one of the JBA Group, provides a wide variety of tax services as tax professionals. |