JICPA publishes Practical Guidelines related to "Audit of the Disclosure of Condition of Financial Instruments at Financial Institutions”
July 30, 2010
JICPA published, on May 18, 2010, Industry Audit Practice Committee Report No.45 “Audit of the Disclosure of Financial Instruments at Financial Institution”. These Guidelines include the matters relating to the audit of the note of financial instruments in the financial statement of a financial institution, in accordance with the “Revised Accounting Standards for the Financial Instruments” announced on March 10, 2010.