Japanese version

(Provisional translation)
July 29, 2011
Financial Services Agency

Provisional Translation of “On the Revision of the Standards and Practice Standards for Management Assessment and Audit concerning Internal Control Over Financial Reporting(Council Opinions)”

Provisional translation of “On the Revision of the Standards and Practice Standards for Management Assessment and Audit concerning Internal Control Over Financial Reporting (Council Opinions)”, which was published by Business Accounting Council on March 30, 2011, has been prepared in English.

The original texts of the Standards are prepared in the Japanese language, and this translation is only provisional. Therefore, for all purposes including practical application of the Standards, users should make reference to the original Japanese texts.

On the Revision of the Standards and Practice Standards for Management Assessment and Audit concerning Internal Control Over Financial Reporting(Council Opinions)(PDF:704K)

The above-mentioned file is in PDF format.
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