April 1, 2022
Certified Public Accountants and Auditing Oversight Board

Amendment of the Basic Guidelines on Information Requirements and Inspection on Foreign Audit Firms etc. by the Certified Public Accountants and Auditing Oversight Board

The Certified Public Accountants and Auditing Oversight Board (CPAAOB) finalizes the amendments of the Basic Guidelines on Information Requirements and Inspection on Foreign Audit Firms etc. by the Certified Public Accountants and Auditing Oversight Board.
 
I. Outline of the amendment
The amendment reflects the enforcement of the Act on the Protection of Personal Information with the Act on the Protection of Personal Information Held by Administrative Organs abolished.
 
II. Effective Date
This Guideline comes into effect as of April 1st, 2022 and applies to the inspection with an advance notice (applies to the on-site inspection in the case of no advance notice) since then.

Comparison table for the amendment to this Guideline(PDF:121KB)
Basic Guidelines on Information Requirements and Inspection on Foreign Audit Firms etc. by the Certified Public Accountants and Auditing Oversight Board (PDF:183KB)
 

Contact:
Monitoring and Inspection division
Certified Public Accountants and Auditing Oversight Board
3-2-1 Kasumigaseki, Chiyoda-ku, Tokyo 100-8905 Japan
Email: iiu.cpaaob@fsa.go.jp

Adobe site The above-mentioned file is in PDF format. If you don't have Adobe Reader software on your computer, you can download it from Adobe site.

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