Partial revisions to the Ethics Standards Committee Research Report No.1 "Independence of Auditors' Checklist"
JICPA published, on March 29, 2011, revised Ethics Standards Committee Research Report No.1 “Independence of Auditors’ Checklist.”
Having gone through a discussion in the Committee, this report was published in response to the revision of JICPA “Code of Ethics” and “Guidance on Independence” in July 2010. The report consists of two parts, “Laws and Ordinances” and “Ethics Rules”, and the latest revisions were made mainly in the part dealing with the “Ethics Rules.”
The report is available only in Japanese.