Oversight

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Publication of the English version of "2025 Monitoring Report" (November 7, 2025) japanese
Publication of the English version of"Basic Plan for Monitoring Audit Firms in Program Year 2025)"(October 15, 2025) japanese
Publication of the English version of "Basic Policy for Monitoring Audit Firms-For Achieving High-Quality Audits-" (October 15, 2025) japanese
Publication of the English version of"Basic Plan for Monitoring Audit Firms in Program Year 2024)"(November 28, 2024) japanese
Publication of the English version of"Case Report from Audit Firm Inspection Results(In Program Year 2024)"(November 28, 2024) japanese
Publication of the English version of "2024 Monitoring Report" (November 28, 2024) japanese
Publication of the English version of"Basic Plan for Monitoring Audit Firms in Program Year 2023)"(April 5, 2024) japanese
Publication of the English version of"Case Report from Audit Firm Inspection Results(In Program Year 2023)"(December 22, 2023) japanese
Publication of the English version of "2023 Monitoring Report" (August 10, 2023) japanese
Publication of the English version of"Case Report from Audit Firm Inspection Results(In Program Year 2022)"(March 30, 2023) japanese
Publication of the English version of "2022 Monitoring Report" (December 23, 2022) japanese
Publication of the English version of "Basic Plan for Monitoring Audit Firms
in Program Year 2022" (September 28, 2022) japanese
Publication of the English version of "Basic Policy for Monitoring Audit Firms-Aiming to Further Enhance Audit Effectiveness-" (July 6, 2022) japanese
Publication of the English version of "2021 Monitoring Report" (March 18, 2022) japanese
Publication of the English version of"Case Report from Audit Firm Inspection Results(In Program Year
2021)"(March 18, 2022) japanese
Publication of the English version of "Basic Plan for Monitoring Audit Firms
in Program Year 2021" (October 15, 2021) japanese

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• Publication of the English version of"Case Report from Audit Firm Inspection Results(In Program Year 2020)"(February 15, 2021) japanese
Publication of the English version of "2020 Monitoring Report" (January 18, 2021) japanese

• Publication of the English version of "Basic Plan for Monitoring Audit Firms
in Program Year 2020" (October 30, 2020) japanese

• Publication of the English version of "2019 Monitoring Report" (December 20, 2019) japanese

• Publication of the English version of"Case Report from Audit Firm Inspection Results(In Program Year 2019)"(November 29, 2019) japanese

• Publication of the English version of "Basic Plan for Monitoring Audit Firms in Program Year 2019" (October 31, 2019) japanese

• Publication of the English version of "Basic Policy for Monitoring Audit Firms - Aiming to Further Enhance Audit Effectiveness -" (October 31, 2019) japanese

• Publication of the English version of "Case Report from Audit Firm Inspection Results"(March 11,2019) Japanese

• Publication of the English version of "2018 Monitoring Report" (December 26, 2018) japanese

• Publication of the English version of "Basic Plan for Monitoring Audit Firms in Fiscal 2018" (November 28, 2018) japanese

• Publication of the English version of "Monitoring Report in 2017" (December 25, 2017) japanese

• Publication of the English version of "Case Report from Audit Firm Inspection Results" (December 13, 2017) japanese

• Publication of the English version of "Basic Plan for Monitoring Audit Firms in Fiscal 2017" (October, 2017) japanese

• Publication of the English version of "Case Report from Audit Firm Inspection Results" (December 27, 2016) japanese

• Publication of the English version of "Basic Plan for Monitoring Audit Firms in Fiscal 2016" (December 21, 2016) japanese

• Publication of the English version of "Basic Policy for Monitoring Audit Firms - To ensure more effective auditing -" (December 21, 2016) japanese

• Announcement of the English version of "Case Report from Audit Firm Inspection Results" (December 21, 2015) japanese

• Announcement of the English version "Audit Firms Monitoring Policy for Fiscal Year 2015 (On-site Monitoring and Inspection)" (July 7, 2015)

• Announcement of the English version of "Case Report from Audit Firm Inspection Results" (November 21, 2014) japanese

• Announcement of the English version "Audit Firms Inspection Policy for Fiscal Year 2014" (May 12, 2014) japanese

• Announcement of the English version of "Case Report from Audit Firm Inspection Results" (September 28, 2012) japanese

• CPAAOB Publishes "Basic Guidelines on Information Requirements and Inspection on Foreign Audit Firms etc. by the Certified Public Accountants and Auditing Oversight Board" (January 14, 2010) japanese

• 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"(October 2, 2009) japanese — closed

• CPAAOB and FSA Publishes "A Framework for Inspection/Supervision of Foreign Audit Firms, etc."(September 14, 2009) japanese

• Public Consultation on "A Draft Framework for Inspection/Supervision of Foreign Audit Firms, etc." (June 12, 2009) japanese

• Basic Policies for Examinations and Inspections (March31, 2009) japanese

• Implementation of the revised CPA Act relating to foreign audit firms (April 1, 2008) japanese

• Public Report on the Follow-Up Inspections of the Big Three Audit Firms (June 29, 2007) (PDF:83KB) japanese

• Regarding Quality Control of Audits by Small and Medium Scale Audit Firms(summary) (March 16, 2007) (PDF:48KB) japanese

• Regarding Quality Control of Audits by Small Scale Audit Firms(summary) (November 8, 2006) (PDF:50KB) japanese

• Quality Control of Audits of the Four Largest Japanese Audit Firms (June 30, 2006) (PDF:49KB) japanese

• Study and Evaluation of the Quality Control Review of JICPA (Outline) (February 8, 2005) (PDF:52KB) japanese

• Oversight Policy and Plan (June 29, 2004) (PDF:37KB) japanese