Aya Fujimoto
Leads engagement acceptance and signs most statutory opinions. Fifteen years in manufacturing audits across Kantō.
About
A small audit practice with warehouse boots and signed opinions
Harborline Audit Partners was founded to give mid-size companies in the Greater Tokyo Area an auditor who still tests cut-off at the loading dock and still writes the opinion in language directors can use.
Origin
The practice began when two former Big Four seniors decided that too many statutory audits in Japan were either over-staffed showpieces or under-explained fee letters. We opened in Tokyo with a deliberate focus: financial statement audits and related assurance for manufacturers, trading houses, and professional-service groups — not every industry under the sun.
Our name nods to the shoreline near the bay warehouses where we still spend January mornings counting finished goods. Harborline is a reminder that audit evidence has a physical address.
People
Who signs and who tests
Daniel Reese
Oversees IFRS group reporting and English-language board communication for multinational subsidiaries.
Haruka Sato
Runs inventory observations and revenue cut-off testing; trains juniors on warehouse etiquette and count control.
How we work with clients
We send a planning package early: document request list, materiality discussion, and a calendar that respects your close timeline. During fieldwork we prefer one primary contact in finance and one on the plant floor. Findings are discussed before they appear in a draft management letter — never as a surprise in the final board pack.
We decline engagements where independence would be compromised, where books are incomplete beyond repair in the available window, or where management refuses access to inventory locations.
Introduce your entity