certified public accountants systemとは 意味・読み方・使い方

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

By way of the Financial Instruments and Exchange Act, which was enacted in June 2006, the management of listed companies shall implement assessments of internal controls over financial reporting, and this assessment shall be audited by certified public accountants (Internal Control Report System). This system came into effect in the fiscal years starting on or after April 1, 2008.発音を聞く 例文帳に追加

平成１８年６月に成立した金融商品取引法により、上場会社を対象に財務報告に係る内部統制の経営者による評価と公認会計士等による監査が義務づけられ（内部統制報告制度）、平成２０年４月１日以後開始する事業年度から適用されている。 - 金融庁

- Are reserves for retirement allowances booked appropriately in the liabilities column in accordance with "Accounting Standards concerning Retirement Allowance Reserves" (June 16, 1998, Business Accounting Council) and "Operational Guidelines concerning Retirement Allowance Reserve Accounting" (Report No. 13, the accounting system committee of the Japanese Institute of Certified Public Accountants)?発音を聞く 例文帳に追加

・ 退職給付引当金は、「退職給付に係る会計基準」（平成10年６月16日企業会計審議会）及び「退職給付会計に関する実務指針」（日本公認会計士協会会計制度委員会報告第13号）に基づき、適切に負債の部（前払年金費用となる場合は資産の部）に計上しているか。 - 金融庁

When it is considered that SMEs will need to radically overhaul their finances and operations in order to successfully revitalize, support teams consisting of these experts alongside outside experts, such as SME consultants, certified public accountants, and attorneys, will provide support by, for example, conducting surveys of their finances and operations (“due diligence”) and assisting the formulation of rehabilitation plans and coordination with financial institutions. The system of approval of plans for SME rehabilitation through succession under the Law on Special Measures for Industrial Revitalization (Act No. 131, 1999) will also be maintained as one means of assisting business rehabilitations.発音を聞く 例文帳に追加

また、産業活力の再生及び産業活動の革新に関する特別措置法（平成11年法律第131号）による中小企業承継事業再生計画の認定制度についても、引き続き事業再生支援策の1つとして推進する。 - 経済産業省

As for the functional side, establishing prompt communication in English by the market participants, reducing the time spent for examinations and procedures by increasing the number of experts in international accounting standards (e.g. , certified public accountants), expanding the scope of financing, improving liquidity, and enhancing the system of communicating with major foreign countries are among the conceivable measures.例文帳に追加

また、機能面においては、市場関係者の英語での迅速なコミュニケーションの実現、国際会計基準等に詳しい専門家（公認会計士等）の増加による審査・手続期間の短縮、資金調達規模の拡大や流動性の向上、主要国に対する広報体制の充実等が考えられる。 - 経済産業省

The results of the assessment were summarized and published in a report entitled “Proposal for Further Improvements to the Quality Control Review . Assessment of and Recommendations Pertaining to the Quality Control Review System of the Japanese Institute of Certified Public Accountants”.During Business Year 2005 (July 2005 to June 2006), the Board conducted an inspection of the Big 4 audit firms in Japan, in light of the prevailing situation surrounding audit practices in general and the global trend toward strict oversight and monitoring of audit firms, the results of which were summarized in another report entitled “Quality Control of Audits of the Four Largest Japanese Audit Firms,” for public release (the follow-up on these inspections was then summarized in another release in June 2007).発音を聞く 例文帳に追加

また、平成17事務年度（平成17年７月～平成18年６月）においては、会計監査を巡る状況、国際的な監査事務所に対する監督監視の動向を踏まえ、４大監査法人に対する検査を実施し、検査結果の概要を「４大監査法人の監査の品質管理について」として取りまとめ公表した（これらの検査に対するフォローアップについては平成19年６月に取りまとめ公表）。 - 金融庁

In Japan, certification by the company representative on the fair disclosure of Annual Report has been in place as a voluntary system since the fiscal year ended on or after March 31, 2004, which requires the management to assess whether the internal controls over financial reporting are operating effectively. By way of the Financial Instruments and Exchange Law, which was enacted in June 2006, the management of listed companies shall implement assessments of internal controls over financial reporting, and this assessment shall be audited by certified public accountants (Internal Control Report System). This system will come into effect in the fiscal year starting on or after April 1, 2008.発音を聞く 例文帳に追加

我が国では、平成１６年３月期決算から、会社代表者による有価証券報告書の記載内容の適正性に関する確認書が任意の制度として導入され、その中で財務報告に係る内部統制システムが有効に機能していたかの確認が求められてきたが、平成１８年６月に成立した金融商品取引法により、上場会社を対象に、財務報告に係る内部統制の経営者による評価と公認会計士等による監査が義務づけられ(内部統制報告制度)、平成２０年４月１日以後開始する事業年度から適用されることとなった。 - 金融庁