After Closing the Books: An Accountant and a Childhood Friend Ease Your Work Fatigue [Ear Cleaning / Ear Licking]

The previous work, "A Big Sister Teaches You the Basics of Bookkeeping," was a genuinely educational and healing piece with a concept unlike anything before it. Aoi onee-san, voiced by Shiu Kase, was so charming that she became a favorite of mine, but given how unique the premise was, I figured that even if it became a series, it would probably have to cover a different profession each time, so I thought a direct sequel would be difficult... But here we are, with this new work! And on top of that, Yuika-chan, voiced by Rikka Kitami, joins in, making it a composition focused entirely on healing! I'm truly happy and nothing but grateful! As for the content, it's just endless pampering and healing all the way through... I found myself getting flustered by Aoi onee-san's unconsciously close distance, and my heart fluttered watching Yuika-chan become more assertive, inspired by onee-san... Shiu Kase's "onee-san" charm is even richer than before, and Rikka Kitami's portrayal of feeling jealous of onee-san while still loving her too much to stay mad, so she ends up forgiving her halfway and being gentle, was performed exquisitely. It really was a peaceful, happy time. The breathing during the massage was a bit much—I laughed a little—but after that it continued in a very pleasant, easy-to-listen-to way, which was great... The track length is about 20 minutes, which I think is just the right amount of time to relax. There's also information about the perfume the two of them wear, so if you can get it, it might be nice to listen while wearing that scent too. And this time, though treated as a bonus, you can still properly learn bookkeeping knowledge, which made me admire the series' dedication to its concept. The explanations are based on case examples too, making them very easy to understand. I ended up getting absorbed in this part as well, somehow. It's strange how even the ASMR of accounting terminology ends up feeling soothing. In any case, this is an overflowingly charming work that has become a favorite of mine too! I'm already looking forward to another sequel with these two!

This work follows the protagonist, who works in accounting, on a day off after finishing a busy settlement period, being wrapped in the ultimate healing by Aoi, an accountant, and Yuika, a hairdresser. There's a bookkeeping-related setting in the background, but the content isn't too stiff—"healing" is the main focus—so I can broadly recommend this to anyone who wants to be healed from their daily fatigue. The two-person massage that begins at Aoi's suggestion conveys gentle consideration through every word—concern for the protagonist's everyday work, advice on self-care during work—and it naturally melts away even the tension in one's heart. The faint breaths that slip out with each press of their hands carry a sensual quality that makes your heart race, while also directly conveying their sincere dedication to healing the protagonist. Next comes the ear cleaning, with each of them handling one ear. Done carefully from the entrance to the depths of the ear while lying on their laps, the ear cleaning was relaxing enough, with its pleasant sounds and gentle whispered words, to lull me straight into peaceful sleep. The impact of the whispered lines was also outstanding, and I appreciated the attention to detail in switching ear-cleaning tools, all the way through to the finishing ear-blowing and the fluffy brush—a truly thorough, pampering experience. I could also feel Aoi's dedication in how she prepares drinks, and the bookkeeping talk using the manufacturing processes of sake and whiskey as examples was content I could enjoy learning from on multiple levels. In the ear-licking part, which offers the most heart-pounding experience in this work, the key point is that it's done secretly so the other person doesn't notice. Combined with hot breaths and voiceless whispers, a sense of illicit tension runs through your eardrums, simultaneously satisfying the contrasting pleasures of "excitement" and "healing"—a luxurious sense of immersion unique to this work. The bonus track also includes a serious bookkeeping discussion, and I enjoyed studying while sensing the thorough attention to detail. As with past works, the content unfolds with calm, gentle narration, but I was healed by the voices and acting of Shiu Kase as Aoi and Rikka Kitami as Yuika, and their well-synced back-and-forth was pleasant too, making for a blissful rest experience.

'You' changed jobs to work in accounting and now spend busy days. Yuika, your childhood friend, and Aoi, the onee-san who taught you bookkeeping, want to heal you for all your hard work every day, and this audio work has them devote themselves to you with massages and ear cleaning. Because it's rated for all ages, you can enjoy the breaths and sounds purely for healing. The cast is Rikka Kitami as Yuika and Shiu Kase as Aoi. Both are skilled voice actresses well-regarded for their friend-type and onee-san-type healing voices. What I'd like to draw attention to is Track 5, the chapter where they enjoy drinks. You can also listen to it as ASMR just for the sounds of ice clinking against the glass and carbonated water during the scene where Aoi makes drinks. Aoi's talk about alcohol and the banter between the two of them also makes for a scene you can grin at if you know the voice actresses behind it. It's time for home drinking with people you're comfortable with, relaxed but not too noisy. If you can drink, it might be fun to sip along too and feel like you're joining in on the home-drinking conversation. If you want more, definitely check out Track 6. It's the chapter where the two of them, now drunk, lick your ears. Both Aoi and Yuika thoroughly lavish attention on each of your ears, and once they get sleepy, you can savor their breathing right by your ear. Let them heal you thoroughly, all the way to the end. Since this is a series themed around bookkeeping, the bonus track includes Aoi-sensei's special bookkeeping lesson, as well as a rare(?) study track where she whispers accounting terms to you. I myself once studied for a different certification exam by having some text-to-speech software read difficult terms aloud and just listening over and over to memorize them, so this might work as part of your bookkeeping studies too. 'You' might not actually work in accounting. But why not project yourself as the protagonist who works hard every day, and let yourself be healed by the voices and sounds of these heroines who devote themselves to you?

With many tracks featuring a relaxed atmosphere like massage, ear cleaning, ear licking, and sleeping together, I think this work is perfect for relaxing or falling asleep. Also, the ear cleaning sounds were to my taste, so I was satisfied. As for lewd content, true to its age rating, I think it's safe to say there's almost none. I had never listened to this circle's works before, but I thought it was fresh how you get little bits of knowledge from Track 5 and the bonus track. I've never kept books or had any bookkeeping knowledge, but there was a lot of interesting content.

The part I personally paid the most attention to was the left-and-right ear cleaning in Tracks 3 and 4. The ear-cleaning sound effects were really well done, with distinct scraping and scratching sounds used differently, making it feel like I was truly getting my ears cleaned—very pleasant. Plus, since Yuika and Aoi each do different ear cleaning and whispering for each ear, I fell asleep peacefully without a worry (lol) They even finish it off with an ear-blow, which is ticklish but feels great! During the two-person massage, they work on your body with breaths mixed in, and you can easily imagine that blissful time. There's even ear licking fueled by the buzz of drinking. Is that really okay?! Seriously! (It felt great...) In the EX track, you can even study bookkeeping. It's easy to listen to casually and genuinely useful.

An ASMR work by Rikka Kitami and Shiu Kase, a truly healing piece. The breathing scene in Track 2 is surprisingly sultry and heart-pounding for an all-ages release. The classic ear-cleaning part also features each of their gentle, healing voices in a pleasant way, perfect for before bed. On top of that, the bookkeeping talk was interesting not just as casual chat but also as something you could learn a bit from, which felt like a nice bonus. And it all wraps up with an ear-licking and sleeping-together part at the end. With easy-to-listen-to voices and natural conversation, it was a lovely work that stayed pleasant all the way through.

An audio work where you get healed from your daily fatigue by Aoi, the accountant onee-san, and Yuika, your childhood friend. Each of them gives you a massage, ear cleaning, ear licking, and sleeps beside you. For the ear cleaning, both take their time so you can enjoy the sounds thoroughly, but personally I felt that Aoi's sounds were a bit stronger, while Yuika's were softer—each with their own distinct character—so it's nice that you can choose which one you want to be healed by depending on your mood that day.

A refreshing time spent with Aoi, a gentle, soft-spoken onee-san, and Yuika, whose brisk way of speaking gives off a comfortable childhood-friend closeness. It's the best!! While the two onee-sans give you a massage, the breaths you hear from both sides have a pleasantness that could lull you straight to sleep. Past that, there's drink talk, and then, fueled by the buzz, ear licking that brings you suddenly closer—it's wonderful. The whispering and sleeping together lead to a great sleep. The bonus track includes accounting-term ASMR, so it's also recommended for sleep-learning bookkeeping.

I heard this is part of a series, but I haven't watched the previous work, and I still enjoyed it a lot! You, who changed careers into accounting and have been spending busy days chased by numbers. On your day off, you visit the home of your childhood friend Yuika and the big-sister-like Aoi, so they can help you forget your fatigue and refresh yourself! I did wonder, do people really breathe like that the whole time during a massage? But the breathing is kind of sexy in its own way, so I was totally fine with it (lol) The ear cleaning from the two of them was so soothing! I was happy they licked my ear while a little tipsy from drinking! It was somehow a bit naughty and really good, and it stimulated my ears nicely! When the two of them speak in whispers, it feels like they're right up close, which made my heart race! I only ever drink juice-like cocktails and don't really drink much, so I don't have much knowledge about alcohol, so it was a nice surprise to even learn things about drinks! Personally I have a thing for the older-sister type, so I ended up really liking and falling for Aoi!

The biggest appeal of this work is the healing time that the two of them, Yuika (CV: Rikka Kitami) and Aoi (CV: Shio Shikase), deliver. Their gentle, soothing voices, natural breathing, and pleasant ear-cleaning sounds are combined in an exquisite way, slowly loosening up your tired heart after a long day at work. The completeness as ASMR is also very high, making it perfect for when you want to relax or fall asleep. The calm atmosphere of the whole work is also pleasant, and you can enjoy not just the ear cleaning but the feeling of spending a peaceful time together with the two of them. Also, it's an interesting point that, through conversations that make use of the accountant setting, you get to pick up a bit of bookkeeping knowledge here and there. It also helps build the world of the work, and I felt it's a charm that other ASMR works don't have. I'd definitely recommend this one to people who are looking for healing, or who like ASMR with a relaxed, laid-back atmosphere.