Jun 26, 2024
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
・Including the performance of the hybrid inspection of remote and face-to-face method.
・Reflecting the amendment of the International Quality Comtrol Standards.
II. Effective Date
This Guideline comes into effect as of July 1, 2024 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:133KB)
Basic Guidelines on Information Requirements and Inspection on Foreign Audit Firms etc. by the Certified Public Accountants and Auditing Oversight Board (PDF:192KB)
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
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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. |
