November 9, 2026
Certified Public Accountants and Auditing Oversight Board
Publication of the English Version of
"2026 Monitoring Report"
The original Japanese version was published on July 17, 2026.
2026 Monitoring Report (English) (PDF:2.9MB)
2026 Monitoring Report Key Points (English) (PDF:878KB)
I. Monitoring by the CPAAOB (PDF:924KB)
II. Overview of the Audit Sector (PDF:1.0MB)
III. Operation of Audit Firms (PDF:1.1MB)
IV. Responses to Changes in the Global Environment Surrounding Audits (PDF:443KB)
<Structure of the Report>
The Report comprises the following four sections (I-IV).
I. Monitoring by the CPAAOB
This part provides an overview of monitoring activities, including inspections. It outlines the Basic Policy for Monitoring Audit Firms, etc. and the Basic Plan for Monitoring Audit Firms, etc. for PY 2026, as well as the results of monitoring conducted in PY 2025. From this edition, it also introduces the CPAAOB’s cooperation with international organizations and overseas audit oversight authorities.
II. Overview of the Audit Sector
This part presents an overview of CPAs, audit firms, and audited companies. It also includes the status of audit firms’ responses to the Revised Standards on Quality Control of Audits.
III. Operation of Audit Firms
This part describes the structure and operations of audit firms, including audit digitalization and group audits. It also presents trends in changes of accounting auditors and audit fees.
IV. Responses to Changes in the Global Environment Surrounding Audits
This part outlines regulatory and institutional changes resulting from recent developments in the audit environment. It describes changes affecting small and medium-sized audit firms, whose role as auditors of domestic listed companies has become increasingly important, as well as developments in the disclosure and assurance of sustainability-related information.
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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