• Overview of the CPAAOB

About the CPAAOB

Overview of the CPAAOB
The CPAAOB (Certified Public Accountants and Auditing Oversight Board) was established on April 1, 2004 based upon the CPA Law.
The CPAAOB is an independent regulatory body (council) established within the Financial Services Agency (FSA), consisting of one chairperson and one full-time and eight part-time commissioners. The board members are appointed by the Prime Minister with the consent of the Diet. The Board exercises its statutory authority independently from the FSA. The term of the members is three years. In principle, they shall not be discharged from their positions against their wills.


The CPAAOB has the following three responsibilities.
(1)Reviews of the "quality control review" and inspections
(2)Implementation of CPA Examinations
(3)Deliberation of disciplinary actions against CPAs and audit firms
The CPAAOB has an Executive Bureau to handle its administrative duties. The Executive Bureau consists of two divisions. The "Planning, Management and CPA Examination Office" is responsible for general affairs, deliberation of disciplinary actions against CPAs and audit firms and implementation of CPA examinations. The "Monitoring and Inspection Office" is in charge of oversight of the quality control review.

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