Kagayaki Audit Corporation

What Kagayaki Audit Corporation does

Kagayaki Audit Corporation (かがやき監査法人) is a privately held mid-tier Japanese audit firm founded in April 2003, headquartered in Nagoya with additional offices in Tokyo, Otsu, and Osaka serving the Tokai, Kanto, Kansai, and Shiga regions. As of July 2025, the firm employed 79 staff including 69 certified public accountants (CPAs) and served 78 client companies. The firm provides statutory audits under Japan's Financial Instruments and Exchange Act and Companies Act, as well as audits for credit unions, schools, medical corporations, social welfare corporations, and national university corporations, alongside advisory services for IPO preparation, internal control construction, M&A due diligence and valuation, public sector financial services, and financial institution audits.

The firm's core differentiator is its "Kagayaki Quality" framework, which emphasizes high-quality audit delivery at appropriate pricing with responsive turnaround. The firm has maintained a clean regulatory record with zero significant criticism from the Japanese Institute of Certified Public Accountants Quality Control Review or the Certified Public Accountants and Auditing Oversight Board since founding. In 2017, it voluntarily adopted the Audit Firm Governance Code ahead of regulatory requirements. The firm co-developed proprietary audit tools compliant with Japanese auditing standards in collaboration with other mid-tier audit firms pursuing similar quality-and-efficiency objectives. Revenue is generated through professional service fees across the audit and advisory portfolio; specific pricing is not publicly disclosed. Distribution is exclusively direct, via partner-led client engagement and professional referrals, supported by a four-office regional footprint that covers Japan's primary economic corridors without broader geographic expansion.

Name

Kagayaki Audit Corporation

Legal name

かがやき監査法人 (Kagayaki Audit Corporation)

Website

https://kagayaki-audit.com

Company type

Private

Founded year

2003

Operating status

Operating

Short description

Kagayaki Audit Corporation is a privately held mid-tier Japanese audit firm founded in 2003, serving 78 clients with 79 staff (including 69 CPAs) from four offices across Japan's Tokai, Kanto, Kansai, and Shiga regions. It provides statutory audits, IPO preparation, M&A advisory, and public sector and financial institution audit services.

Ownership category

akta.pro rank

Product category

Audit and Assurance Services

NAICS

Offices of Certified Public Accountants (541211), Other Accounting Services (541219)

akta.pro industry

PRIMARYBPAHABAA

Audit & Assurance Services

Business & Public Services/Professional Services (Legal, Accounting, Consulting)/Accounting, Audit & Tax Services

SECONDARYBPAHABAF

Financial Reporting & Technical Accounting Advisory (GAAP/IFRS)

Business & Public Services/Professional Services (Legal, Accounting, Consulting)/Accounting, Audit & Tax Services

SECONDARYBPAIAEAH

Financial Risk, Controls & Audit (Public Sector)

Business & Public Services/Public Sector & Government Administration/Public Finance, Treasury & Procurement

Keywords

• Audit and assurance
• Statutory audit services
• IPO preparation support
• Internal control advisory
• Public sector accounting

Headquarters

HQ city

Shinjuku

HQ country

Japan

HQ region

Asia

Offices4 records

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Technology or R&D, Marketing or Sales, Others

Revenue model

1. Audit and Assurance Services: Core revenue from providing statutory audits (Financial Instruments and Exchange Act audits, Companies Act audits, credit union audits, school法人 audits, medical corporation audits, social welfare corporation audits, national university corporation audits, and IPO preparation audits) and other assurance services to mid-sized enterprises.
2. Consulting Services: Additional revenue from advisory services including IPO preparation support, internal control construction support, M&A support (due diligence, business valuation, scheme planning), public sector services, and financial institution services.

Go-to-market motion1 record

Distribution channels1 record

Marketing channels1 record

Core offering

Kagayaki Audit Corporation is a Japanese mid-tier audit firm providing statutory audit and assurance services (Financial Instruments and Exchange Act audits, Companies Act audits, credit union, school法人, medical法人, social welfare法人, and national university法人 audits, plus IPO preparation audits) to mid-sized enterprises. The firm complements its core audit practice with advisory services including IPO listing preparation support, internal control construction, M&A due diligence and valuation, public sector accounting, and specialized services for financial institutions.

Product overview

Kagayaki Audit Corporation is a mid-tier Japanese audit firm established in April 2003 that operates as a unified professional services practice rather than a platform-plus-modules software architecture. The firm's core offering is 'かがやきクオリティ' (Kagayaki Quality) — its quality management framework — which underpins all service delivery. The primary service portfolio includes: 監査・保証業務 (Audit and Warranty Service) as the core audit and assurance offering covering financial instruments, Companies Act, and various institutional audits; 上場準備支援業務 (Listing Preparation Support) for IPO preparation; 内部統制構築支援業務 (Internal Control Construction Support); M&A支援業務 (M&A Support); パブリックセクターへのサービス (Public Sector Services); and 金融機関へのサービス (Financial Institution Services). Additionally, the firm provides a 監査ホットライン (Audit Hotline) compliance reporting service. The organization serves mid-tier corporate clients with 79 staff members (69 certified public accountants) as of July 2025.

Differentiator

Problem solved

Functional benefit

Products and services

• 監査・保証業務 (Audit and Assurance Service) Statutory audit and assurance services for mid-sized Japanese corporations, including Financial Instruments and Exchange Act audits, Companies Act audits, credit union/cooperative audits, school法人 audits, medical法人 audits, social welfare法人 audits, national university法人 audits, and IPO preparation audits. Delivered by experienced CPAs with personalized, partner-led engagement.
• 上場準備支援業務 (Listing Preparation Support)
• 内部統制構築支援業務 (Internal Control Construction Support)
• M&A支援業務 (M&A Support)
• パブリックセクターへのサービス (Public Sector Services)
• 金融機関へのサービス (Financial Institution Services)
• 監査ホットライン (Audit Hotline)

Segments1 record

Ideal customer profiles3 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Partnerships

One partnership is on record.

• Mid-tier Audit Firms CoalitioncoreStrategic or Co-development PartnerKagayaki Audit Corporation co-develops and shares audit tools with other mid-tier audit firms that share the goal of combining high quality with efficiency. This collaborative approach allows them to maintain audit standards while optimizing audit procedures.

Scale indicators4 records

Recent moves7 records

Expansion highlights5 records

Direct peers

• RSM Japan (RSM Japan): Japanese arm of the RSM international mid-tier network, providing audit, tax, and consulting services to mid-sized companies; directly comparable to Kagayaki on mid-market audit and advisory offerings for the same client profile.
• Seiwa Audit Corporation (清和監査法人): Mid-tier Japanese audit firm providing statutory audits, IPO support, and advisory services to mid-sized companies; shares Kagayaki's positioning as a quality-focused mid-tier kansa hojin with similar geographic and segment overlap.
• Grant Thornton Japan (グラントソントン・ジャパン): Japanese member of Grant Thornton's mid-tier international network offering audit, tax, and advisory services to mid-sized companies; competes with Kagayaki on FIEA audits and advisory services for growth-oriented and mid-cap clients.
• BDO Sanyu & Co. (三優監査法人): Japanese member of the BDO international network, positioned as a mid-tier firm with global reach; competes with Kagayaki on mid-sized company audits, IPO readiness, and M&A support, especially for clients with cross-border needs.
• Taiyo Audit Corporation (太陽有限責任監査法人): Mid-tier Japanese audit firm of comparable scale and positioning, providing statutory audits, IPO preparation, M&A, and public sector services to mid-sized enterprises; directly competes with Kagayaki in the mid-tier audit segment.
• Gyosei Audit Corporation (仰星監査法人): Mid-tier Japanese audit firm focusing on listed and pre-IPO companies with audit, IPO preparation, and internal control services; closely comparable to Kagayaki in client profile and service mix within the mid-tier segment.

Broad incumbents

• KPMG AZSA LLC (有限責任あずさ監査法人): One of the Big-4-affiliated Japanese audit firms serving mid-sized and large listed companies across statutory audit, IPO, and advisory services; competes for many of the same mid-cap clients as Kagayaki but operates at significantly larger scale.
• Deloitte Touche Tohmatsu LLC (有限責任監査法人トーマツ): Big-4-affiliated Japanese audit firm covering financial statement audits, internal controls, IPO, M&A, and consulting; competes with Kagayaki in mid-market audit and IPO preparation segments where both target mid-sized Japanese corporates.
• PwC Japan LLP / PwC Aarata LLC (PwCあらた有限責任監査法人): Big-4-affiliated Japanese audit firm with strong mid-cap audit practice and many former alumni now leading Kagayaki; competes directly on FIEA and Companies Act audit engagements for mid-sized listed companies and IPO candidates.
• EY ShinNihon LLC (EY新日本有限責任監査法人): Big-4-affiliated Japanese audit firm providing statutory audits, IPO preparation, and advisory services to listed and large private companies; overlaps with Kagayaki on Financial Instruments and Exchange Act audits and IPO support work for mid-sized companies.

Market position

Strengths4 records

Weaknesses4 records

Competitive moat4 records

Key risks6 records

Key highlights6 records

Customer concentration

Revenue estimate

Valuation estimate

Number of profiles

Profiles15 records

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about Kagayaki Audit Corporation