JICPA issued Ethics Committee Statement No. 4 "Interpretive Guidance for Professional Ethics No. 3"
May 29, 2009
JICPA issued, on April 14, 2009, the Ethics Committee Statement No. 4 "Interpretive guidance for Professional Ethics No.3". The statement sets forth interpretation of provision of non-audit services to audit clients, such as services defined as professional advice and guidance as part of audit engagements, advice and guidance for conversion of financial statements in Japanese into English, and advice and guidance in preparing consolidated financial statements and statement of cash flows.
This document is available in Japanese only.