Assistant accountant - Kaikei Shiho

Japanese: 会計士補 - かいけいしほ

A certified public accountant is a person who assists in the audit or certification of financial documents conducted by a certified public accountant or an auditing firm under the title of assistant accountant in order to acquire the skills necessary to become a certified public accountant (CPA Act, Article 3, Paragraph 1). He/she may engage in the business of adjusting financial documents, investigating and planning financial matters, or providing consultation under the title of assistant accountant, in response to requests from others and receiving remuneration (Article 3, Paragraph 2), but may not engage in audit certification as a business. To become an assistant accountant, he/she must pass the second examination of the Certified Public Accountant Examination (subjects of examination are bookkeeping, financial statement theory, cost accounting, audit theory, business administration, economics, and commercial law) (or be exempt from the second examination) and be registered in the register of assistant accountants (Articles 5, Paragraph 2, Article 8, Paragraph 1, Articles 9 and 17). After becoming an assistant accountant, he/she can take the third examination after one year of practical training and two years of practical assistance (Article 11), and if he/she passes this, he/she will become a certified public accountant.

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

公認会計士となるのに必要な技能を修習するため，会計士補の名称を用いて公認会計士または監査法人の行う財務書類の監査または証明業務を補助する者をいう (公認会計士法3条1項) 。他人の求めに応じ報酬を得て，会計士補の名称を用いて，財務書類の調整，財務に関する調査・立案，または相談に応じる業務を営むことはできる (3条2項) が，監査証明を業とすることはできない。会計士補になるためには公認会計士試験の第2次試験 (試験科目は簿記，財務諸表論，原価計算，監査論，経営学，経済学，商法) に合格し (または2次試験免除者で) ，会計士補名簿に登録を受ける必要がある (5条2項，8条1項，9，17条) 。会計士補になってから1年の実務補習と2年の実務補助を経験したのち第3次試験を受験することができ (11条) ，これに合格すると公認会計士となる。

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