Aya Morishita
Engagement partner
Leads statutory audits for manufacturers and trading companies. Formerly spent winters on inventory floors counting raw materials before anyone trusted the perpetual records.
About
A practice built around fieldwork, not slogans
North Quay Assurance Partners is a financial auditing firm based in Tokushima Prefecture. We examine statements, attend stock counts, and write opinions that directors, banks, and parent companies can rely on.
Why “North Quay”
The name recalls the quiet industrial waterfronts where many of our early clients moved goods and kept spare parts. Auditing those companies meant understanding bills of lading and warehouse seals as much as ledger codes. That habit remains: we still prefer standing where the inventory sits.
Our office address on Gust Viaduct in 朝陽町 anchors the practice in Tokushima while engagements take us to plants and offices across Japan.
People you will meet
Kenji Okabe
Audit manager
Coordinates bilingual working papers for foreign-owned subsidiaries and keeps group auditor request lists from becoming last-minute crises.
Hana Fujii
Senior in-charge
Runs day-to-day fieldwork, trains juniors on cut-off testing, and writes management letters that name the process — not just the symptom.
How we work with clients
We keep one primary contact on your side and one on ours. Query lists arrive in batches with deadlines that respect your close, not ours alone. We do not surprise boards with findings that management never saw in draft.
Values that show up in the file: independence held even when fees are tempting; evidence that another auditor can re-perform; courtesy on the warehouse floor.