October 30, 2026
Certified Public Accountants and Auditing Oversight Board

Publication of the English Version of the "Revision of the Approach to the Monitoring of Audit Firms" and the Revised "Basic Policy for Monitoring Audit Firms"

The CPAAOB has formulated the Revision of the Approach to the Monitoring of Audit Firms and made the necessary amendments to the Basic Policy for Monitoring Audit Firms - For Achieving High-Quality Audits (May 28, 2025), and hereby publishes them.

Revision of the Approach to the Monitoring of Audit Firms (Overview) (English)(PDF:209KB)
Revision of the Approach to the Monitoring of Audit Firms (English)(PDF:115KB)
Basic Policy for Monitoring Audit Firms (English)(PDF:199KB)

The original Japanese version was published on July 17, 2026.

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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