accountant's reportとは 意味・読み方・使い方

Article 32 (1) Any person may, if he/she considers that a fact corresponding to the case prescribed in Article 30 or Article 31 exists with regard to a certified public accountant, report such fact to the Prime Minister and request that a proper measure be taken.発音を聞く 例文帳に追加

第三十二条　何人も、公認会計士に第三十条又は第三十一条に規定する場合に該当する事実があると思料するときは、内閣総理大臣に対し、その事実を報告し、適当な措置をとるべきことを求めることができる。 - 日本法令外国語訳データベースシステム

(6) A professional accountancy education program body, etc., when a person who has passed the certified public accountant examination and is receiving professional accountancy education program at said professional accountancy education program body, etc. (hereinafter referred to as a "trainee" in the following paragraph) has finished the entire course of the professional accountancy education program, shall report the status of said professional accountancy education program to the Prime Minister in writing pursuant to the provisions of a Cabinet Office Ordinance without delay.発音を聞く 例文帳に追加

６　実務補習団体等は、公認会計士試験に合格した者で当該実務補習団体等において実務補習を受けている者（次項において「受講者」という。）がすべての実務補習の課程を終えたときは、遅滞なく、内閣府令で定めるところにより、当該実務補習の状況を書面で内閣総理大臣に報告しなければならない。 - 日本法令外国語訳データベースシステム

We acknowledge commentators’ requests to clarify how our own independence requirements would apply to an accountant that performed both the independent private sector audit of the Conflict Minerals Report and an engagement (e.g., the audit of the financial statements of an issuer) subject to the independence requirements in Rule 2-01 of Regulation S-X.例文帳に追加

我々は、紛争鉱物報告書の独立した民間部門の監査と、レギュレーションS-Xの規則2-01の独立性の要件に従って行われる業務（たとえば発行人の財務諸表の監査など）の両方を実行する会計士について、SECの独立性の要件がどのように適用されるのかを明確化してほしいという意見提出者の要求を認識している。 - 経済産業省

(3) The special interests referred to in the preceding two paragraphs shall mean those which the Prime Minister specifies in a Cabinet Office Ordinance as he/she finds necessary and proper for the public interest or protection of investors, from among the relationships which a certified public accountant or audit firm has in connection with a person submitting a balance sheet, profit and loss statement or other statements on finance and accounting and an Internal Control Report under said two paragraphs, as set forth in Article 24 of the Certified Public Accountants Act (including the cases where it is applied mutatis mutandis pursuant to Article 16-2(6) of said Act), Article 24-2 of the same Act (including the cases where it is applied mutatis mutandis pursuant to Article 16-2(6) and Article 34-11-2 of said Act), Article 24-3 of said Act (including the cases where it is applied mutatis mutandis pursuant to Article 16-2(6) of said Act) or Article 34-11(1) of the same Act, and the relationships as a shareholder or an Equity Investor which a certified public accountant or audit firm has in connection with said person, or the relationships which a certified public accountant or audit firm has in connection with said person's business or property accounting.発音を聞く 例文帳に追加

３　前二項の特別の利害関係とは、公認会計士又は監査法人が同項の規定により貸借対照表、損益計算書その他の財務計算に関する書類及び内部統制報告書を提出する者との間に有する公認会計士法第二十四条（同法第十六条の二第六項において準用する場合を含む。）、第二十四条の二（同法第十六条の二第六項及び第三十四条の十一の二において準用する場合を含む。）、第二十四条の三（同法第十六条の二第六項において準用する場合を含む。）又は第三十四条の十一第一項に規定する関係及び公認会計士又は監査法人がその者に対し株主若しくは出資者として有する関係又はその者の事業若しくは財産経理に関して有する関係で、内閣総理大臣が公益又は投資者保護のため必要かつ適当であると認めて内閣府令で定めるものをいう。 - 日本法令外国語訳データベースシステム

(2) An Internal Control Report which shall be submitted pursuant to the provisions of Article 24-4-4 by an issuer company of Securities listed on a Financial Instruments Exchange or any other person specified by a Cabinet Order shall require an audit certification by a certified public accountant or audit firm that has no special interest in said company or person; provided, however, that this shall not apply to cases where said company or person has obtained an approval from the Prime Minister pursuant to the provisions of a Cabinet Office Ordinance as cases where omission of an audit certification will not impair the public interest or protection of investors.発音を聞く 例文帳に追加

２　金融商品取引所に上場されている有価証券の発行会社その他の者で政令で定めるものが、第二十四条の四の四の規定に基づき提出する内部統制報告書には、その者と特別の利害関係のない公認会計士又は監査法人の監査証明を受けなければならない。ただし、監査証明を受けなくても公益又は投資者保護に欠けることがないものとして内閣府令で定めるところにより内閣総理大臣の承認を受けた場合は、この限りでない。 - 日本法令外国語訳データベースシステム

Article 34-32 (1) A registered limited liability audit corporation shall attach to its financial statements an audit report by a certified public accountant or audit corporation in which said registered limited liability audit corporation has no special interest as specified by Cabinet Order, pursuant to the provisions of a Cabinet Office Ordinance; provided, however, that this shall not apply to the case where the amount of income of said registered limited liability audit corporation or any other amount of account specified by Cabinet Order in the fiscal year pertaining to said financial statements fails to reach the standard specified by Cabinet Order.発音を聞く 例文帳に追加

第三十四条の三十二　登録有限責任監査法人は、その計算書類について、内閣府令で定めるところにより、当該登録有限責任監査法人と政令で定める特別の利害関係のない公認会計士又は監査法人の監査報告書を添付しなければならない。ただし、当該計算書類に係る会計年度における当該登録有限責任監査法人の収益の額その他の政令で定める勘定の額が政令で定める基準に達しない場合は、この限りでない。 - 日本法令外国語訳データベースシステム

Therefore, although the stock exchanges currently require a certain degree of disclosure on the relationships that outside directors and auditors have with the company, it would be appropriate for them to require the disclosure of more specific details on this point, and also to Report by the Subcommittee on Certified Public Accountant System, Financial System Council "Enrichment and Enhancement of the Certified Public Accountants and Audit Corporation Systems" (December 22, 2006). Also, in the supplementary resolutions attached to the Bill for the Partial Amendment of the Certified Public Accountants Act (Committee on Financial Affairs, House of Representatives, June 8, 2007; Committee on Financial Affairs, House of Councillors, June 15, 2007), it was stated, "With respect to measures for giving statutory auditors the authority to make decisions on the appointment of accounting auditors and the authority to make decisions on audit fees, serious deliberations should be continued and efforts should be made to draw a conclusion without delay." require appropriate disclosures about the company's views on the independence of the persons in question.発音を聞く 例文帳に追加

したがって、取引所においては、現在、社外取締役・監査役について、会社との関係に係る一定の開示を求めているところであるが、この点についてより具体的な内容の開示を求めるとともに、当該者の独立性に関する会社の考え方についても適切な開示を求めることが適当である。 - 金融庁