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Terms of Use
   The Japanese version of the Copyright Policy is the original. The English version is for reference only and the Japanese version prevails in case of any discrepancies between the two languages.
　The following terms of use pertain to the website of Certified Public Accountants and Auditing Oversight Board (CPAAOB) and are not applicable to other websites that are linked to the CPAAOB website.


1. Using the content on this website

Unless otherwise specified, the copyrights of the information (hereinafter referred to as the "Content") posted and transmitted on this site and on the CPAAOB's social media accounts (hereinafter referred to as the "Account"; the applicable accounts are listed in the Financial Services Agency Social Media Moderation Policy) belong to the CPAAOB. The "Public Data License (Version 1.0)" (PDL1.0) applies unless otherwise specified.

   For information on the parts of PDL1.0 that differ depending on the site, such as examples of source descriptions unique to this site and content to which this rule does not apply, refer to "Important note on Public Data License (Version 1.0)."

Important note on Public Data License (Version 1.0) 
 

1.1.　Source citation

  • a. The user must cite the source when using the Content. Sources should be cited in the following manner:

    (Examples of source citation)

    Source: Certified Public Accountants and Auditing Oversight Board website (URL of the relevant page)

    Source: Audit Firms Inspection Policy for Fiscal Year 2014 (Certified Public Accountants and Auditing Oversight Board) (URL of the relevant page) (accessed on year/month/day)

  • b. If you have edited the Content for use, you must include a statement expressing that the content has been edited, in addition to the abovementioned source citation ,but not in any way that making public or using edited information in a format that may be misconstrued as having been created by the Government of Japan (or its ministries and/or agencies).

    (Example of citation when using edited content)

    Created by editing the Audit Firms Inspection Policy for Fiscal Year 2014 (Certified Public Accountants and Auditing Oversight Board) (URL of the relevant page)

    Created by Company YY based on Audit Firms Inspection Policy for Fiscal Year 2014 (Certified Public Accountants and Auditing Oversight Board) (URL of the relevant page)

 

2. Linking

Please feel free to make a link to the Certified Public Accountants and Auditing Oversight Board Website. However, we prohibit any link from those sites which slander or defame the the Certified Public Accountants and Auditing Oversight Board.

We also prohibit any frame link or link in any other form that would make it unclear that the content is provided by the Certified Public Accountants and Auditing Oversight Board.

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