IPAS, IAV and YUHICHY are separate legal entities. Each is separately engaged where applicable and remains responsible for its own scope, professional judgment and issued work products.
Specialist Advisory & Related Services
Capital-markets readiness · restructuring · forensic accounting · family governance & succession · international business · accounting & tax · customs-related advisory · AUP where professionally applicable.
Learn moreIndependent Audit & Valuation
Statutory audit · review and other assurance engagements · project-completion audit · valuation within permitted scope. Related services such as AUP are separately engaged and are not assurance.
Learn moreTrade, Logistics & Field Operations
Logistics · warehousing · movement records · inventory counts · field evidence and operational data within its separately agreed service scope.
Learn moreSeparate legal entities · Complementary capabilities · Defined engagement responsibilities
Where more than one entity is involved, contracting entity, scope, responsibilities and reporting lines are agreed before work begins. Coordination does not override IAV's independent engagement acceptance, professional judgment or reporting responsibility.
Objective: create a traceable evidence chain usable across customs, tax, transfer pricing, forensic and valuation work.
Field evidence: Bills of lading • Packing lists • Handover records • Physical inventory counts
An import price is well supported only when customs value, transfer pricing position, costing and tax treatment are consistent in economic logic and supporting data.
| Stage | Technical risk | IPAS response |
|---|---|---|
| Import | HS code / customs value Related-party pricing Import regime | Classification review Customs valuation memo Import-regime mapping |
| Production & Inventory | Bill of Materials (BOM) / norm / loss rate Inventory variance Costing / source data | BOM & inventory reconciliation Source-data testing Cost reconciliation |
| Export / Finalization | Finalization report Post-clearance exposure Reconcile with TP & tax | Finalization review Post-clearance readiness TP / accounting reconciliation |
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