April 20, 2007
Financial Services Agency
Government of Japan
Provisional Translation of ''On the Setting of the Standards and Practice Standards for Management Assessment and Audit concerning Internal Control Over Financial Reporting(Council Opinions)''
Provisional translation of ''On the Setting of the Standards and Practice Standards for Management Assessment and Audit concerning Internal Control Over Financial Reporting (Council Opinions)'', which was published by Business Accounting Council on February 15, 2007, has been prepared in English.
The original texts of the Standards are prepared in the Japanese language, and this translation is only provisional. Therefore, for all purposes including practical application of the Standards, users should make reference to the original Japanese texts.
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