FOG ADVISORY is a boutique consultancy in San Francisco, built around the four-framework methodology and delivered under referral discipline. Every hour is delivered by the founding principal — no leverage model, no offshoring, no scaled production. Selectivity is not a marketing posture here. It is the operating model.
Every practice has a founding thesis. This one came from watching the same failure mode play out repeatedly across founder-led firms in the $500K–$10M band — and recognizing that the failure was structural, not accidental.
The practice was founded on the working thesis that a founder-led firm in this band deserves the same integrated cognitive resource that a large corporate finance function provides internally — sized and priced for a boutique. Not a fractional CFO who sees only numbers. Not a management consultant who sees only strategy. Not an auditor who sees only risk. All four frameworks, running concurrently, under one methodology.
What is visible, over and over, in the earlier-stage companies passing through senior audit engagements: founder-led firms getting single-framework advice from single-framework advisors, and being left to integrate. The fractional CFO who missed strategy. The management consultant who missed controls. The auditor who missed growth. Each producing real value. None producing a complete engagement.
FOG ADVISORY exists to run all four frameworks concurrently — under one methodology, at founding-principal delivery, with audit-grade documentation discipline throughout. The practice operates as a boutique on top of a primary professional commitment. This is deliberate. It caps capacity at three or four active engagements, which is a constraint treated as a promise to existing clients rather than a growth ceiling. When capacity is full, new referrals are declined and, where appropriate, referred out. When a prospective engagement is not a fit, the answer is direct. Selectivity is the operating model.
FOG ADVISORY does not use a leverage model. Every hour delivered is delivered by the founding principal — senior audit tenure applied directly to the engagement, not filtered through a team.
吉 崎 拓 也 · 会 計 顧 問
Senior auditor with seven years at a mid-tier regional CPA firm specializing in audits of Japanese-affiliated US subsidiaries, with parent-company coordination through international audit networks. Industry coverage spans real estate, semiconductor, software, and manufacturing. Currently a senior finance and operations principal at a California professional services firm. COSO internal-controls trained. Bilingual English / 日本語.
These are not aspirations. They are the operating rules FOG ADVISORY was designed around, written down so clients can hold the practice to them.
Every hour delivered to every client is delivered by the founding principal personally. No associates. No analysts. No offshoring. If an engagement cannot be delivered at that standard, it is not accepted.
Every deliverable is produced to a standard that would survive a partner review. Sources cited. Assumptions declared. Evidence hierarchy preserved. This is expensive to produce and impossible to fake.
Every engagement begins with a Diagnostic Sprint. No Foundation without one. No Retainer without a Foundation. This is a fit-testing structure, not a sales funnel — approximately one in three Diagnostics does not proceed further, and that is by design.
Three to four active engagements maximum. When capacity is full, new referrals are declined and, where possible, redirected. The cap is what makes the quality standard sustainable — abandoning it would abandon the standard.
If a prospective engagement is outside scope, capacity, or fit criteria, the answer is direct — and, where possible, a referral is offered. This includes tax preparation (not offered), CPA-attested work (not offered), and firms that need a full-time internal hire rather than fractional advisory.
Clients are told what is certain, what is inferred, and what is not yet evidenced — in writing, not verbally. This is standard audit discipline. Applied to advisory, it is unusual. Applied consistently, it compounds trust.
A thirty-minute introduction is the entry point. Questions about the shape of the business, the current state of the books, and what a good outcome looks like. If it is a fit, a Diagnostic Sprint scope follows. If it isn't, the answer is direct.
