Ｊ−ＳＯＸとＳＯＸって違うの？
ということをとあるアメリカ人に聞かれました。
ネットで見てうろ覚えの知識を適当に繋げてＪ−ＳＯＸについてお話しましたが、今度はもう少しまともなことが言えるようにと反省しています。
気が向いたらＪ−ＳＯＸについて英語で説明できるように資料を集めて読むようにしたいです。
とは書きましたが、するとは限らない。。。
- [http://www.nri.co.jp/english/news/2006/060221.html:Full-Fledged Efforts Needed in Preparation for J-SOX
— NRI J-SOX Survey of listed companies in Japan—]
＊１
In July 2005 the Financial Services Agency Business Accounting Council issued its “Exposure Draft for Standards of Management Assessments and Reports on Internal Control Over Financial Reporting and Audits”.This draft is considered to be equivalent to a draft of the Japanese version of the U.S. Sarbanes-Oxley Act.
The draft is expected to be enacted as a part of the “Law concerning financial products and exchange” that is being studied in the 2006 ordinary session of the Diet.
This new law will subsume the current Securities and Exchange Law. It is expected that under this law, external audits of internal control systems will be made compulsory.
