公認会計士・監査審査会事務局組織規則 - 英語

Ordinance on Organization of the Secretariat of Certified Public Accountants and Auditing Oversight Board

Cabinet Office Ordinance No. 11 of March 16, 2004

Pursuant to the provisions of Article 1, paragraph (2) of Certified Public Accountants and Auditing Oversight Board Cabinet Order (Cabinet Order No. 265 of 2000), the Ordinance on Organization of the Secretariat of Certified Public Accountants and Auditing Oversight Board is established as follows:

(Offices, etc., Established in the Secretariat)

Article 1In the Secretariat of the Certified Public Accountants and Auditing Oversight Board (hereinafter referred to as the "Board"), the Office of Coordination and Examination and the Office of Monitoring and Inspection shall be established, and one senior deputy director for office of coordination and examination, one examination officer, one senior deputy director for office of monitoring and inspection, seven chief inspectors and up to thirty-one inspectors shall be appointed.

(Office of Coordination and Examination)

Article 2(1)The Office of Coordination and Examination shall administer the following processes:

(i)Processes related to general coordination in relation to services that are under the jurisdiction of the Secretariat of the Board;

(ii)Processes related to examination and deliberation of matters concerning disciplinary actions against a certified public accountant and registered foreign certified public accountant, and disposition against an audit corporation;

(iii)Processes involving services of certified public accountant, foreign certified public accountant, or audit corporation set forth in Article 2, paragraph (1) of the Certified Public Accountants Act (Act No.103 of 1948; hereinafter referred to as the "Act"), services that are found to correspond to the services set forth in Article 2, paragraph (1) of the Act of a foreign audit firm, etc., prescribed in Article 1-3, item (vii) of the Act, and procedures for making recommendations concerning administrative measures or any other measures to be taken in order to assure proper operations of the Japanese Institute of Certified Public Accountants process;

(iv)Processes related to implementation of the certified public accountant examination;

(v)In addition to what is listed in the preceding items, processes related to services that are under the jurisdiction of the Secretariat of the Board and are not under the jurisdiction of others.

(2)The Office of Coordination and Examination shall have a director in charge of the Office.

(Office of Monitoring and Inspection)

Article 3(1)The Office of Monitoring and Inspection shall administer the following processes:

(i)Processes related to receipt of reports on the results of a review conducted by the Japan Institute of Certified Public Accountants on the status of services of its members set forth in Article 2, paragraph (1) of the Act;

(ii)Processes related to collection (limited to that delegated to it pursuant to the provisions of Articles 49-4(2) and (3) of the Act) of reports and materials pursuant to the provisions of Articles 46-12(1), 49-3(1) and 49-3-2(1) of the Act;

(iii)Processes related to monitoring (limited to that conducted in relation to the reports set forth in item (i) and the reports and materials set forth in the preceding item; hereinafter referred to as "monitoring" in item (vi)) as to whether or not the services of certified public accountants, registered foreign certified public accountants, and audit corporations set forth in Article 2 (1) of the Act and processes of the Japan Institute of Certified Public Accountants are properly carried out;

(iv)Processes related to inspection (limited to that delegated to it pursuant to the provisions of Articles 49-4(2) and (3) of the Act; hereinafter referred to as "inspection") pursuant to the provisions of Articles 46-12(1), 49-3(2) and 49-3-2(2) of the Act;

(v)Processes related to training of officials engaged in inspection processes and instruction and supervision of inspection processes;

(vi)Processes related to analyses of results of monitoring and inspection, and to the preparation of statistics and other materials.

(2)The Office of Monitoring and Inspection shall have a director in charge of the Office.

(Duties of Senior Deputy Director for Office of Coordination and Examination)

Article 4The senior deputy director for office of coordination and examination shall execute processes related to coordination of important matters of those processes that are under the jurisdiction of the Office of Coordination and Examination,as directed.

(Duties of Examination Officer)

Article 5The examination officer shall execute processes of a professional nature related to the certified public accountant examination, as directed.

(Duties of Senior Deputy Director for Office of Monitoring and Inspection)

Article 6The senior deputy director for office of monitoring and inspection shall execute processes related to coordination of important matters of those processes that are under the jurisdiction of the Office of Monitoring and Inspection, development of a plan for an inspection, and collection and organization of materials and information necessary to conduct an inspection, as directed.

(Duties of Chief Inspector)

Article 7A chief inspector shall conduct inspections and organize those processes carried out by a inspector, as directed.

(Duties of Inspector)

Article 8A inspector shall conduct inspections, as directed.