EN-4 Audit

“A certified public accountant shall make it his/her practice to audit or attest financial documents for fees at the request of others” ( Certified Public Accountants Act Article 2(1)). Certified Public Accountant (24,035 people as of Sep 30, 2012) shall exclusively provide their clients financial audit or attest assurance services in response to client’s requests in Japan.

According to Certified Public Accountants Act, anyone without CPA title cannot offer financial audit or attest assurance services for commercial purposes except for a few limited case approved by the Prime Minister.

Regarding large company defined in Company’s Act in Japan, a certified public accountant shall not provide clients accounting or other consulting services when he/she offer the clients audit or attest assurance services, according to Certified Public Accountants Act.

Our audit or attest assurance services and related investigative procedure services are as follows.