1. Governance System
The JICPA's governance comprises the General Assembly, which serves as the topmost decision-making body; the Executive Board and Council, which are responsible for the execution and oversight of institute operations; a range of advisory committees; and the Board of Corporate Auditors and Self-Regulatory Monitoring Conference, which provide monitoring.
JICPA organs that particularly require transparency or expertise other than that of CPAs include outside experts.
The JICPA's officers comprise the chairman and president, deputy presidents, chief executive, executive board members, council members, and corporate auditors. The total number of officers is capped at 90.
Officers are mainly CPAs elected by the JICPA's members. However, to ensure the transparency of JICPA operations, two council members and one corporate auditor are non-CPA outside experts. In addition, the chief executive may be either a CPA or an outside expert.
JICPA External Advisors Committee
The JICPA External Advisory Committee is made up of non-CPA outside experts and meets three times a year to provide advice as needed regarding improvements to the work of CPAs.
Candidates for the position of chairman and president are solicited from among the officers elected by JICPA members. The Nominating Committee then selects the candidate it views as best suited, whom it recommends to an assembly of the newly elected officers and, by receiving their confidence, the chairman and president is selected.
The Nominating Committee comprises 16 members, two of whom are non-CPA outside experts. The committee selects candidates to recommend for chairman and president based on dispassionate, objective considerations of important factors, including candidates'understanding and awareness of the mission of CPAs and the JICPA's operations, as well as the individual's eagerness to concentrate on said operations.
The Compensation Committee comprises five members, of whom two are non-CPA outside experts. The committee is charged with deciding the compensation paid to officers (the chairman and president and chief executive) and policy for deciding such compensation, and making recommendations to the Council.
Board of Councilors
The JICPA's former chairmen and deputy presidents serve as councilors. The Board of Councilors meets three times a year and provides advice as needed regarding improvements to the work of CPAs.
The JICPA's administrative offices comprise 22 groups within four divisions and the offices of the 16 regional chapters. These administrative offices support the Group's operations.
As of March 31, 2022, the divisions have a staff of 222 (154 men and 68 women), and the regional chapters a total staff of 108 (57 men and 51 women). Of these, a total of 75 (59 men and 16 women) are qualified as CPAs.
Note: As of April 16, 2022, the administrative structure was reorganized, increasing the number of administrative divisions from four to six.