ＪＧＡＡＰ - koneko04の日記

日本語で読む前に、英語で書いてある資料に目を通した方が、内容を理解できるような気がするので。。。

2)
Enhancement of Disclosure System

b) Enhancing Internal Control over Financial Reporting

In order to ensure appropriate disclosure of financial and corporate information, ''internal control reports'' which provide an evaluation of the validity of internal control of financial reporting for each fiscal year will become a mandatory requirement for listed companies and will be subject to audits by certified public accountants or auditing firms (Article 24-4-4 and Article 193-2).

Listed companies, etc. will be obliged to submit　''certification'' by management stating that descriptions in the securities report, quarterly reports, etc. are appropriate and in compliance with the FIEL and related regulations (Article 24-4-2 and Article 24-4-8, etc.).

http://www.meti.go.jp/english/information/downloadfiles/cRiskmanage0402e.pdf