San Francisco · Pacific By referral only
San Francisco · Est. 2025

Clearing complex management fog.

A boutique consultancy accepting engagements by referral. Four credentialed frameworks — audit cycle, structured problem-solving, fractional executive model, systems discipline — stacked and delivered at senior audit grade.

Two partners working at a desk with the TransAmerica Pyramid visible through the fog
The fog over San Francisco · seen from the practice
The Methodology

Four frameworks. Four questions. One engagement.

Single-framework advisors structurally fail founder-led firms. FOG ADVISORY runs four credentialed professional frameworks simultaneously — each answering a different question — to produce a standard of advisory no single framework can deliver alone.

ITruth

The Audit Cycle

Is this true?

Risk-based judgment in every decision. Evidence hierarchy. Materiality thinking. The quality floor beneath every FOG deliverable — verified books, defensible documentation, risk-mapped systems.

Where this reaches — the risk floor that makes everything else defensible
IIClarity

Structured Problem-Solving

Is this clear?

MECE decomposition. Hypothesis-driven analysis. Answer-first communication. The structural discipline that separates FOG deliverables from consulting-adjacent output.

Where this reaches — the clarity that makes recommendations actionable
IIIEconomics

Fractional Executive Model

Does this make economic sense?

Operator-level accountability, not recommendations. Phase-appropriate focus. Unit-economics discipline. Diagnostic → Foundation → Growth → Optimization — calibrated to the firm's actual stage.

Where this reaches — the economic coherence that keeps strategy honest
IVImprovement

Systems Discipline

Is this getting better?

Plan-Do-Check-Act. Self-correcting controls. Embedded feedback loops. Systems that compound in quality over time rather than degrading into stale artifacts.

Where this reaches — the compounding discipline that outlives the engagement
The Catalog

Four service codes, tiered by cognitive complexity.

The public catalog: accounting and financial-advisory scope, calibrated by Bloom's Taxonomy level and priced accordingly. Every engagement is coded, tracked, and billable to a specific line — no ambiguity about what is being delivered or what it costs.

Code
Service
Scope
Rate
A

Bookkeeping Setup & Cleanup

Historical reorganization, QBO setup, system implementation. One-time, 1–2 months typical effort.
$71or $1,500–$3,000 fixed
B

Monthly Bookkeeping Maintenance

Ongoing transaction recording, reconciliations, AR tracking. Recurring monthly retainer.
$62or $500–$1,200/mo
C

General Counseling & Advisory

Strategic advisory, modeling, KPI design, entity-structure guidance. Project or quarterly retainer.
$98or $800–$3,000/project
D

Specialized Services

Financial statement drafting, internal controls, audit-prep, bilingual support. Highest-tier deliverables.
$125or $1,500–$5,000/project
Engagement Packages

Three fixed-fee engagement structures.

For referred clients who prefer fee certainty over hourly accounting. Package fees are derived from the underlying codes above — inside any package, the work continues to be coded A–D for internal tracking. Every engagement begins with a Diagnostic Sprint.

Tier I · Coordinates

Diagnostic Sprint

4 – 6 weeks
$4,000fixed

Initial assessment of current accounting state, system audit, prioritized recommendations. The on-ramp into every FOG referral engagement — no engagement proceeds to Foundation without this scoping.

  • Full accounting-state read
  • System & controls audit
  • Prioritized recommendations memo
  • Foundation scoping proposal
  • Approximately 35–50 hours blended
Tier II · Structure

Foundation Buildout

60 – 90 days
$15–20Kscoped from diagnostic

Implementation of core financial infrastructure: books closed, controls installed, dashboards live, review cadence running. The reference-implementation scope.

  • Chart of accounts & close protocol
  • Internal controls memo
  • KPI dashboard live
  • Reconciliation discipline installed
  • Codes A + B + C + D deployed
Tier III · Continuity

Monthly Retainer

Ongoing
$2.5–3.5Kper month

Ongoing engagement after Foundation. Books maintained, senior advisory available, controls monitored, quarterly positions memo. Continuity for firms that want FOG standing behind them.

  • Monthly close & reconciliation
  • Quarterly positions memo
  • Advisory access on standing basis
  • Board-ready reporting
  • 15–30 hrs/month blended
Reference implementation
Reference · 001

A San Francisco architecture practice — 90 days, foundation delivered.

The reference implementation of the four-framework methodology. A California boutique architecture firm at intake — books eighteen months behind, no AR visibility across 200+ open projects, no control framework, no hiring process, no business-development pipeline. A textbook founder-bottleneck.

Ninety days of Diagnostic + Foundation: full internal controls framework, three-way reconciliation protocol, AR aging dashboard with escalation triggers, GP analysis across 128 historical projects, hiring architecture, business-development pipeline. Audit-grade documentation throughout.

90days Diagnostic + Foundation
4 Frameworks active
50+ Discrete deliverables
Read the Full Reference
A Note from the Founder
Feeling accurate and being accurate are two different things. What FOG ADVISORY builds are the instruments that make the difference visible — and defensible under scrutiny.

I spent seven years in work where every figure had to be verified before it could be used — as a senior auditor at a mid-tier regional CPA firm, coordinating with parent-company auditors on Japanese-affiliated US subsidiary engagements. I read a founder's books the same way I read an audit population: from the side of evidence and procedure.

FOG ADVISORY exists because founder-led firms in the $500K–$10M range keep getting single-framework advice from single-framework advisors — a fractional CFO who sees numbers, a management consultant who sees strategy, an auditor who sees risk. Each produces real value. None produces a complete engagement. The founder is left to integrate.

My claim is that the minimum viable management advisory requires all four frameworks running simultaneously: one to verify truth, one to structure thought, one to diagnose economics, and one to build compounding rhythm. I built this practice to do exactly that — quietly, selectively, and at a standard that would hold up in an audit review.

Engagements are by referral only. The book is small by design. I would rather deliver at a standard I can defend than at a volume I cannot.

Takuya Yoshizaki
Founder

Ready to see through the fog?

A thirty-minute introduction to determine engagement fit. We ask about the shape of the business, the current state of the books, and what a good outcome looks like. If it isn't a fit, we say so — and refer where we can.