January 14, 2010
Certified Public Accountants and Auditing Oversight Board
On October 2, 2009, the Certified Public Accountants and Auditing Oversight Board (CPAAOB) posted “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)” for public consultation on CPAAOB websites, in order to establish the concrete procedures and points to be considered regarding information requirements and inspection conducted by CPAAOB. The consultation period was from October 2 to November 2, 2009.
As a result of the public consultation, the CPAAOB received approximately100 comments from 4 organizations. The CPAAOB appreciates those who took time to examine the draft guidelines for responding to the consultation.
Taking into account the comments received, the CPAAOB hereby publishes “Basic Guidelines on Information Requirements and Inspection on Foreign Audit Firms etc. by the Certified Public Accountants and Auditing Oversight Board.”
The Guidelines will come into effect as of January 14, 2010.
Contact :
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