Timing evidence requests around Japanese fiscal calendars

A technically sound audit plan can still fail if evidence requests land on the same week as year-end close. In Japan, that collision is common — and avoidable.

Know the closes that consume owners

March fiscal year-ends, quarterly closes, and inventory counts consume the same people who hold application evidence. Ask for those dates in the scoping call, then place heavy exports in the quieter weeks beside them.

Golden Week and Obon are not buffer

Treating national holiday stretches as “flex time” for interviews usually means rescheduling twice. Book around them, or agree in writing that only desk review continues while owners are away.

Change freezes cut both ways

Freezes reduce production risk, which helps auditors. They also delay remediation proof. If your external review sits just after a freeze, plan readiness work before the freeze begins.

Put dates in the scope letter

Ambiguous “as soon as possible” language creates quiet resentment. Software Hub Audit Co. writes evidence due dates and interview weeks into the scope letter so both sides can staff accordingly.