October 2, 2009
Certified Public Accountants and Auditing Oversight Board

Public Consultation on “Proposed 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) has drafted the attached "Proposed Basic Guidelines on Information Requirements and Inspection on Foreign Audit Firms etc. by the Certified Public Accountants and Auditing Oversight Board (Proposed Basic Guidelines)" and has posted it for public consultation on CPAAOB websites.

The Proposed Basic Guidelines establish the concrete procedures and points to be considered regarding information requirements and inspection conducted by CPAAOB, following "A Framework for Inspection/Supervision of Foreign Audit Firms, etc." published on September 14, 2009.

Comments should reach us by 5.00 PM on November 2, 2009 (JST). Comments may be submitted via post, fax or e-mail and should be accompanied by the name and postal address of the person and/or organization and the reasons for the comments. Comments by phone are not accepted. Please note that the received comments, including the name of the person and/or organization, may be published. Furthermore, the CPAAOB will not respond to any individual respondent in person.

Attachment:
 
 
Proposed Basic Guidelines on Information Requirements and Inspection on Foreign Audit Firms etc. by the Certified Public Accountants and Auditing Oversight Board (PDF:65KB)

The CPAAOB closed the Public Consultation. We appreciate those who responded to it.

 
Please send comments to:

Office of Monitoring and Inspection
Certified Public Accountants and Auditing Oversight Board
3-2-1 Kasumigaseki, Chiyoda-ku, Tokyo 100-8905 Japan
Fax: +81-3-5251-7352
E-mail: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.