CEO Message

“Ark” is mentioned in the book of Exodus in the Old Testament, and is said to be the “Ark of the covenant” made of acacia wood that God instructed Moses to make for the people. We use this as the name of our firm.
“Ark” is said to contain a stone tablet containing the Ten Commandments given to Moses by God and written documents containing the Law, which is said to be the “Ark of the Covenant” with God. “Ark” is also described as being decorated with cherubim, angels of knowledge.
We, as an audit firm, need to fulfill our obligations to society and to our clients by providing financial audit services that we live up to our name. For this reason, our firm name is derived from our belief that ARK (the Ark of the Covenant) has to be an organization that upholds its contracts with society and clients, to provide reliable accounting and non-financial information that will serve as an appropriate investment decision through financial audits.
We will ensure the fulfillment of agreements with stakeholders to ensure appropriate accounting information (agreements between several investors and us) and with clients to provide them with appropriate financial audits (individual agreements between the clients and us).
We would also like to provide the best service to our stakeholders and to our clients with warm side within the strictness, so that we can grow together and benefit the Japanese economy.
In order to uphold these contracts with society and our clients, we believe that we, as an audit firm, have to constantly respond to changes in the social environment.
We place great importance on thorough communication with our clients’ management. This leads to a deeper understanding of the client’s management, and to a lean and efficient financial audit. We believe that in our financial audits, it is important to narrow down the points where we should concentrate our audit time by communicating with our clients.
We believe this will result in a beneficial outcome for both our clients and us.
The audit environment has changed markedly in recent years, and the workload of audit engagements has increased enormously. We do not know if this is the reason, but the number of CPAs working in the audit industry has drastically decreased to about 40%. While audit work is important to us, we believe that life is not only about work, but also about being in an environment where one can take care of one’s family, have hobbies, and enjoy one’s leisure time. This belief has led us to the idea of conducting lean and efficient financial audit work.
We believe that this will result in a beneficial outcome for both our clients and our constituents, as it will eliminate unnecessary costs and wasting financial auditing time.
ESG investment decisions in companies with long-term growth potential in relation to the 17 major goals of the SDGs are also becoming increasingly important. Among Environment, Social, and Governance, the service work we provide can be considered in relation to the avoidance of scandals that could directly lead to poor performance, information disclosure for risk management, and compliance with laws and regulations, as well as a high level of awareness of capital efficiency.
Thus, we recognize that contributing to the SDGs through ESG is one of the social roles we should play.

ARK LLC CEO   Akihiko Miura

Akihiko Miura

Company Policy

  • 01

    Maintenance of continuing attitude towards quality-focused financial audit

    In order to ensure that our clients’ stakeholders view the disclosed documents we audit as reliable, we continually practice and constantly improve our audit quality management.

  • 02

    Conducting financial audits in response to changes in the social environment

    Information technology has been advancing remarkably, and the environment surrounding companies is changing day by day and moment by moment. We are seeing the spread of Web 3.0, a new economic concept based on block-chain technology; changes in lifestyles and working styles, such as consumers and workers engaging in activities as avatars in a metaverse space; and accelerated moves to tighten regulations on such new economic activities and changes in the economic order.
    In the future, we may see an era in which avatars utilizing AI on PCs will answer questions about professional opinions and the use of specialists.
    Thus, we believe that it is important for financial auditors to be sensitive to changes in the social environment and to respond appropriately to such changes. We believe that such an attitude will lead to financial audits that maintain high quality.

  • 03

    Audits that focus on understanding the client’s business environment and dialogues with management

    We believe that the shortcut to conducting efficient and lean audits while focusing on audit quality is to fully understand the economic and business environment in which the client is operating, and then to communicate thoroughly with management and others involved in the financial statement preparation processes.
    For this reason, we focus on communications with our clients, as well as internal communications with our audit teams.