Accounting Auditor

Japanese: 会計監査人 - かいけいかんさにん

Significance and purpose of the system

An entity that performs accounting audits of a corporation's financial statements and supplementary detailed statements from the standpoint of an independent accounting expert outside the company. Although they are not "officers" under the Companies Act (Act No. 86 of 2005) (Article 396, Paragraph 1 of the Companies Act; the following article numbers all refer to the Companies Act unless otherwise noted), they are included in "officers, etc." (Article 423, Paragraph 1). Opinions are generally divided as to whether they should be interpreted as "organs." Companies with audit and supervisory committees and companies with nomination committees, etc. are required to establish them (Article 327, Paragraph 5). Large companies are also required to establish them (Article 328, Paragraphs 1 and 2), while small and medium-sized companies can voluntarily establish them according to the provisions of their articles of incorporation, regardless of their size (Article 326, Paragraph 2). Companies with accounting auditors may, in certain cases, finalize financial statements, etc. at the board of directors (Article 439), and may stipulate in their articles of incorporation that the board of directors will decide on dividends of surpluses, etc. (Article 459, Paragraph 1, Item 4).

[Norihiko Fukuhara December 12, 2017]

Qualifications, Appointment, etc.

Qualifications and Disqualifications

The accounting auditor must be a certified public accountant or an auditing firm (Article 337, Paragraph 1). The auditing firm appointed as the accounting auditor must select from among its employees a person to perform the duties of the accounting auditor (persons with any of the disqualifications listed below cannot be selected) and must notify the company of this (Article 337, Paragraph 2).

The following persons cannot become accounting auditors (grounds for disqualification): (1) persons who are unable to audit financial statements under the provisions of the Certified Public Accountant Act, (2) persons who receive continuous remuneration from a subsidiary of a stock company or its directors, accounting advisors, auditors or executive officers for work other than that of a certified public accountant or an auditing firm, or their spouses, and (3) auditing firms in which more than half of the employees fall under (2), are disqualified under the law (Article 3 of the same Act).

[Norihiko Fukuhara December 12, 2017]

Appointment etc. and involvement of auditors

Accounting auditors are appointed by resolution of the general shareholders' meeting (Article 329, Paragraph 1). There are no restrictions on the number of auditors. The term of office is one year, but unless otherwise resolved, they are deemed to have been reappointed (Article 338, Paragraphs 1 and 2). In companies with auditors, the content of proposals to be submitted to the general shareholders' meeting regarding the appointment, dismissal, or non-reappointment of accounting auditors is "decided" by the auditors (board of auditors) (Article 344. In companies with a nominating committee, etc., the audit committee decides, and in companies with an audit and supervisory committee, the audit and supervisory committee decides. Article 404, Paragraph 2, Item 2, Article 399-2, Paragraph 3, Item 2). Accounting auditors have also been required to be registered since the Companies Act was enacted (Article 911, Paragraph 3, Item 19).

The relationship between the accounting auditor and the company is governed by the provisions on delegation (Article 330), so the accounting auditor may resign at any time, and termination of office is due to death, bankruptcy, or adult wardship, as well as expiration of term, dismissal, loss of qualifications, or dissolution of the company. The general meeting of shareholders may dismiss the accounting auditor at any time by ordinary resolution (Article 339, Paragraph 1), and the auditors (board of auditors, audit and supervisory committee, audit committee) may dismiss the accounting auditor in certain cases (Article 340). In addition, the consent of the auditors is required to determine the compensation for the accounting auditor (Article 399).

[Norihiko Fukuhara December 12, 2017]

Authority, Duties and Responsibilities

authority

(1) Accounting audit and its report

An accounting auditor must audit the company's financial statements and their supplementary schedules, provisional financial statements, and consolidated financial statements (Article 396, Paragraph 1, first sentence) and prepare an accounting audit report on the audit of financial statements, etc., in accordance with the provisions of the applicable Ministry of Justice ordinance (Article 396, Paragraph 1, second sentence; Article 110 of the Enforcement Regulations of the Companies Act; Article 126 of the Corporate Accounting Regulations).

[Norihiko Fukuhara December 12, 2017]

(2) The right to inspect, investigate and request reports on accounting books

Accounting auditors may at any time inspect and copy accounting books or related materials, and request accounting reports from directors (executive officers and directors in the case of a company with a nominating committee, etc.), accounting advisors, managers, and other employees (Article 396, Paragraph 2). In addition, when necessary to perform their duties, accounting auditors may request accounting reports from subsidiaries, and may investigate the business and property status of the company or its subsidiaries (Article 396, Paragraph 3. However, a subsidiary may refuse a report or investigation if it has a valid reason (Article 396, Paragraph 4).

In addition, accounting auditors may not employ persons who are disqualified from performing their duties (Article 5, paragraph 1 of the same Act).

[Norihiko Fukuhara December 12, 2017]

Obligations

Accounting auditors have a duty of care towards the company in carrying out their duties (Article 330, Civil Code Article 644), and under the Companies Act, they have the following obligations:

The first is the duty to report misconduct. When accounting auditors, in the course of performing their duties, discover any misconduct or any material facts that violate laws, regulations, or the articles of incorporation in relation to the performance of duties by directors, they must report this to the auditors (or the auditors' board in the case of a company with an audit and supervisory board) without delay (Article 397, Paragraphs 1 and 3; Article 193-3 of the Financial Instruments and Exchange Act. In addition, in a company with an audit and supervisory board, they must report to the audit and supervisory board, and in a company with a nomination committee, etc., they must report to the audit and supervisory board regarding the performance of duties by executive officers and directors = Article 397, Paragraphs 4 and 5).

The second is the obligation to respond to requests for reports from auditors, etc. When necessary for the performance of their duties, auditors may request reports on their audits from accounting auditors (Article 2, paragraph 2), and accounting auditors must respond to such requests (the authority to request reports lies with the audit committee members selected by the audit committee in companies with an audit committee, and with the audit committee members selected by the audit committee in companies with a nomination committee, etc. = Article 4, paragraphs 5).

The third is the obligation to express opinions at the general meeting. If the auditor (the auditor's board or auditors in a company with an audit and supervisory board, the audit and supervisory committee or audit and supervisory committee members in a company with an audit and supervisory committee, and the audit committee or its members in a company with a nomination committee, etc.) disagrees with the auditor on whether the financial statements, etc. to be audited comply with laws and regulations or the articles of incorporation, the accounting auditor (the employees who are to perform the duties in an auditing corporation) may attend the ordinary general meeting of shareholders and express their opinions (Article 398, Paragraph 1), and if a resolution is passed at the ordinary general meeting of shareholders requesting their attendance, the accounting auditor must attend the ordinary general meeting of shareholders and express their opinions (Article 398, Paragraph 2).

[Norihiko Fukuhara December 12, 2017]

responsibility

Although accounting auditors are independent entities outside the company, under the Companies Act, they are included in the category of "officers, etc." (Article 423, paragraph 1) and are liable to the company (Article 423) as well as to third parties (Article 429). With regard to liability to the company, they are subject to shareholder derivative actions (Article 847), and a system of partial exemption or reduction of liability (similar to that for outside directors, Articles 425-427) applies. In addition, under the Financial Instruments and Exchange Act (Article 24-4, Article 22, paragraph 1, Article 21, paragraph 1, item 3) and the Civil Code, there is a possibility that they may be held liable for tort or breach of contract. There have been many cases in which accounting auditors (auditing corporations and certified public accountants) have been found liable for damages, and the pursuit of the liability of certified public accountants in the event of corporate scandals has attracted social attention.

[Norihiko Fukuhara December 12, 2017]

"Company Law, 2nd revised edition (2015, Gakuyo Shobo) by Kyoichi Toriyama, Norihiko Fukuhara, Kimihito Amari, Tamesaburo Yamamoto, and Chihiro Nui" ▽ "Corporate Law, 6th edition (2015, Yuhikaku) by Kenjiro Egashira" ▽ "Legal Studies Lecture Series: Company Law, 19th edition (2017, Kobundo) by Hideki Kanda" ▽ "Outline of Corporate Law 3: Corporate Organization Law - Company Law, etc. by Norihiko Fukuhara (2017, Bunshindo)"

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

Japanese:

意義・制度趣旨

会社外の独立した会計専門家の立場から、株式会社の計算書類とその附属明細書等について会計監査を行う存在。会社法（平成17年法律第86号）上、「役員」ではないが（会社法396条1項。以下の条文番号は、とくに補足のない限りすべて会社法をさす）、「役員等」に含まれる（423条1項）。一般に「機関」と解するかどうか見解が分かれる。監査等委員会設置会社および指名委員会等設置会社において設置が義務づけられる（327条5項）。また、大会社では設置が強制され（328条1項・2項）、中小会社では、規模にかかわらず、定款の定めにより任意に設置できる（326条2項）。会計監査人設置会社では、一定の場合、計算書類等を取締役会で確定することができ（439条）、剰余金の配当等を取締役会で決定する旨を定款で定めることができる（459条1項4号）。

［福原紀彦　2017年12月12日］

資格・選任等

資格と欠格事由

会計監査人は公認会計士または監査法人でなければならない（337条1項）。会計監査人に選任された監査法人は、その社員のなかから会計監査人の職務を行うべき者を選定し（後掲の欠格事由がある者は選定できない）、これを株式会社に通知しなければならない（同条2項）。

　次に掲げる者は、会計監査人となることができない（欠格事由）。すなわち、(1)公認会計士法の規定により、計算書類について監査をすることができない者、(2)株式会社の子会社もしくはその取締役、会計参与、監査役もしくは執行役から公認会計士もしくは監査法人の業務以外の業務により継続的な報酬を受けている者またはその配偶者、(3)監査法人でその社員の半数以上が(2)に掲げる者であるものは、法定の欠格者である（同条3項）。

［福原紀彦　2017年12月12日］

選任等と監査役の関与

会計監査人は、株主総会の決議によって選任される（329条1項）。員数に規制はない。任期は1年であるが、別段の決議がなければ再任されたものとみなされる（338条1項・2項）。監査役設置会社では、株主総会に提出する会計監査人の選任・解任・不再任に関する議案の内容は、監査役（監査役会）が「決定」する（344条。指名委員会等設置会社では監査委員会が、監査等委員会設置会社では監査等委員会が決定する。404条2項2号、399条の2第3項2号）。会計監査人についても、会社法制定時から、登記事項とされている（911条3項19号）。

　会計監査人と会社との関係は委任の規定に従うので（330条）、会計監査人はいつでも辞任することができ、死亡・破産・成年被後見が終任事由となり、その他、任期満了・解任・資格喪失・会社の解散によっても終任となる。株主総会は、普通決議によって、いつでも会計監査人を解任することができ（339条1項）、監査役（監査役会、監査等委員会、監査委員会）は、一定の場合に会計監査人を解任することができる（340条）。また、会計監査人の報酬の決定には、監査役等の同意が必要である（399条）。

［福原紀彦　2017年12月12日］

権限・義務・責任

権限

(1)会計監査とその報告

会計監査人は、会社の計算書類およびその附属明細書、臨時計算書類、連結計算書類を監査し（396条1項前段）、計算書類等の監査について、法務省令で定めるところにより、会計監査報告を作成しなければならない（396条1項後段、会社法施行規則110条、会社計算規則126条）。

［福原紀彦　2017年12月12日］

(2)会計帳簿閲覧・調査・報告徴収権

会計監査人は、いつでも、会計帳簿またはこれに関する資料の閲覧および謄写をし、取締役（指名委員会等設置会社では執行役・取締役）・会計参与・支配人その他の使用人に対して会計に関する報告を求めることができる（396条2項）。また、その職務を行うため必要があるときは、子会社に対して会計に関する報告を求め、また、会社またはその子会社の業務および財産の状況の調査をすることができる（同条3項。ただし、その子会社は、正当な理由があるときは、報告または調査を拒むことができる＝同条4項）。

　なお、会計監査人は、その職務を行うにあたっては、欠格事由のある者を使用することはできない（同条5項）。

［福原紀彦　2017年12月12日］

義務

会計監査人は職務を行うについて会社に対して善管注意義務を負い（330条、民法644条）、会社法上、以下の義務を負う。

　第一は、不正行為の報告義務である。会計監査人は、その職務を行うに際して取締役の職務の執行に関し不正の行為または法令・定款に違反する重大な事実があることを発見したときは、遅滞なく、これを監査役（監査役会設置会社では監査役会）に報告しなければならない（397条1項・3項、金融商品取引法193条の3。なお、監査等委員会設置会社では監査等委員会あてに、指名委員会等設置会社では執行役・取締役の職務執行について監査委員会あてに報告する＝397条4項・5項）。

　第二は、監査役等からの報告徴収への対応義務である。監査役は、その職務を行うため必要があるときは、会計監査人に対し、その監査に関する報告を求めることができ（同条2項）、会計監査人はこれに対応しなければならない（報告徴収権限は、監査等委員会設置会社では、監査等委員会が選定した監査等委員にあり、指名委員会等設置会社では、監査委員会が選定した監査委員会の委員にある＝同条4項・5項）。

　第三は、総会での意見陳述義務である。監査する計算書類等が法令または定款に適合するかどうかにつき、監査役（監査役会設置会社では監査役会または監査役、監査等委員会設置会社では監査等委員会または監査等委員、指名委員会等設置会社では監査委員会またはその委員）と意見を異にするときは、会計監査人（監査法人では職務を行うべき社員）は、定時株主総会に出席して意見を述べることができ（398条1項）、定時株主総会において出席を求める決議があったときは、会計監査人は、定時株主総会に出席して意見を述べなければならない（同条2項）。

［福原紀彦　2017年12月12日］

責任

会計監査人は、会社外の独立した存在であるが、会社法上、「役員等」に含まれ（423条1項）、会社に対する責任を負う（423条）とともに、第三者に対する責任（429条）を負うことが規定されている。会社に対する責任については、株主代表訴訟の対象となり（847条）、責任の一部免除・軽減の制度（社外取締役と同様。425～427条）の適用がある。その他、金融商品取引法（24条の4、22条1項、21条1項3号）や民法に基づき、不法行為責任・債務不履行責任を追及される余地がある。これまで会計監査人（監査法人・公認会計士）に損害賠償責任が認められた事例も少なくなく、企業不祥事の発生における公認会計士等の責任追及が社会的関心を集めている。

［福原紀彦　2017年12月12日］

『鳥山恭一・福原紀彦・甘利公人・山本爲三郎・布井千博著『会社法』第2次改訂版（2015・学陽書房）』▽『江頭憲治郎著『株式会社法』第6版（2015・有斐閣）』▽『神田秀樹著『法律学講座双書　会社法』第19版（2017・弘文堂）』▽『福原紀彦著『企業法要綱3　企業組織法――会社法等』（2017・文眞堂）』

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