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BDO Sanyu Audit Corporation (BDO Sanyu)

Confidence: Likely Updated 2026-05-25 Review by 2026-11-20 Sources 8 Machine-translated Original (JA)
#JapanFG#audit#mid-tier#assurance#accounting#bdo
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Wiki route

This entry sits under financial-regulators INDEX. Read it alongside Taiyo Grant Thornton for peer mid-tier audit context, and Ey Shinnihon・Deloitte Touche Tohmatsu LLC (Deloitte Touche Tohmatsu) for the Big 4 comparison; Financial licenses for the Certified Public Accountants Act / audit-quality-control regulatory boundary. The CPAAOB supervisory context falls under the purview of FSA Supervision Bureau and Strategy Development and Management Bureau (FSA Strategy Development and Management Bureau).

1. Corporate overview

  • Official name: BDO Sanyu Audit Corporation
  • English name: BDO Sanyu LLC
  • Legal form: Audit corporation (unlimited liability — an ordinary audit corporation that does not bear “limited liability” in its name. Both Wikipedia and the J-LiC auditor registration list the corporation’s name as “Sanyu Audit Corporation.” Because under the Certified Public Accountants Act a limited-liability audit corporation is obligated to include “limited liability” in its name, this corporation is of the unlimited-liability form)
  • Headquarters: Nishi-Shinjuku, Shinjuku-ku, Tokyo
  • Member network: BDO International (headquartered in Brussels)
  • Group entities:
    • BDO Tax Corporation
    • BDO Advisory Co., Ltd. (FAS / consulting)

Scale (only items verifiable from public sources)

Objective attributes verifiable in the official corporate information (https://www.bdo.or.jp/firm/) and the JICPA audit-corporation search:

  • Established: 1986-10-21
  • CPAAOB classification: Quasi-large audit corporation (the classification category of the FSA Certified Public Accountants and Auditing Oversight Board)
  • Main target segments (based on official IR / industry reporting): mid-tier / small listed companies, IPO-preparation companies, Japanese subsidiaries of foreign firms, Web3 startups, VASPs
  • Locations: 5 offices (Tokyo headquarters [Shinjuku] / Osaka / Nagoya / Fukuoka / Sapporo)
  • Personnel: 382 名 (of which partners [社員] 49 名 / full-time accountants 158 名, as of 2025-10-01)
  • Listed clients: FIEA audits 82 社 (of 227 社 audited companies, as of 2025-06-30)

The above figures are confirmed via Wikipedia “Sanyu Audit Corporation” (descriptions based on the JICPA-published “Overview of Audit Corporations,” etc.) and the J-LiC auditor registration. The latest values should be confirmed each time in JICPA-published materials or the official BDO Sanyu transparency report. Estimated figures without third-party source confirmation are not recorded on this page.

2. History

Year/MonthEvent
Mid-2010sBecame a BDO International member firm
Late 2010sBrand consolidation into “BDO Sanyu”
2020sEntered audits for Web3 / VASP / IPO-preparation companies

IPO-preparation support

  • Audits of companies preparing to list on the TSE Growth Market / Standard Market
  • An option for IPO preparation alongside the Big 4 and Taiyo Grant Thornton

VASP / crypto assets

Mid-tier finance / FinTech

Note: The possibility of involvement with small financial institutions (some regional shinkin / second-tier regional banks) is speculative and therefore isolated in .opinions/JapanFG/bdo-sanyu.md (no verifiable source).

4. Major listed FG client relationships (public basis)

The financial-sector clients for which BDO Sanyu has served / currently serves as auditor can be confirmed company-by-company in the auditor disclosures of EDINET securities reports. Because individual auditors vary by point in time, specific financial-sector clients should be confirmed each time against EDINET primary sources.

Note: Summary descriptions lacking identification of specific company names / primary sources, such as “multiple cases of mid-tier FinTech / VASP listed companies” or “some cases of FG-related subsidiaries,” are isolated in .opinions/JapanFG/bdo-sanyu.md (no verifiable source).

5. Regulation / supervision

  • Governing law: Certified Public Accountants Act
  • Registration: Japanese Institute of Certified Public Accountants (JICPA)
  • Supervision: The FSA Certified Public Accountants and Auditing Oversight Board (CPAAOB) conducts quality-control reviews / inspections
  • Quasi-large bracket: Positioned in the quasi-large / mid-tier bracket in CPAAOB’s classification of audit corporations

Disciplinary history

  • Within the range confirmable in the FSA “Collection of Administrative Disposition Cases” (https://www.fsa.go.jp/status/s_jirei/kouhyou.html), no record of large-scale administrative dispositions (business-suspension orders, etc.) against Sanyu Audit Corporation is confirmed. The latest inspection / disposition status should be confirmed each time in CPAAOB-published materials and the FSA Collection of Administrative Disposition Cases.

6. Competitive relationships

TierCorporationStrength axis
Big 4[[financial-regulators/ey-shinnihonEY 新日本]] / [[financial-regulators/deloitte-touche-tohmatsu
Quasi-large (Tier 2)[[financial-regulators/taiyo-grant-thornton太陽グラントソントン]]
Quasi-large (Tier 2)BDO SanyuMid-tier / Web3 startups / foreign-affiliated
SmallNumerousRegional / specialized

Within Tier 2 , it divides the field with Taiyo Grant Thornton:

  • Taiyo: broadly across IPO deals / VASP

Sources

[!info] Verification status confidence: likely (based on v1.0 public sources, with 2026-05-24／2026-05-29 count supplements). The positioning as a quasi-large / mid-tier audit corporation and BDO global membership are highly reliable on a public basis. The legal form is confirmed as unlimited liability (name not bearing the qualifier), and the scale counts are corroborated via Wikipedia / J-LiC (on a JICPA-published basis). Specific per-client auditors should be confirmed each time against EDINET primary sources.