Field notes · 2 April 2026
Preparing Bank Confirmations Without Slowing the Audit
Practical steps Japanese finance teams can take so confirmation letters return before the reporting deadline.
Confirmation delays remain one of the most common reasons an auditor’s report slips past the planned board date. The cure is administrative, not technical: accurate account lists and early authorisation letters.
List every bank account, including dormant yen accounts and foreign-currency facilities used only for imports. Auditors cannot ignore small balances when fraud risk or related-party funding sits nearby.
Ask your relationship manager which confirmation format they accept—postal, portal, or paper—before fieldwork starts. Some regional banks still require hanko on authorisation forms; build that into your week-one checklist.
We schedule confirmation mailing in the first fieldwork week whenever possible. If a reply is missing after two weeks, we discuss alternative procedures with you rather than waiting silently until the final closing meeting.