Public accountant

The Certified Public Accountant Act (Act No. 31 of 1927) enacted Japan's first professional accountant system. Accountants were allowed to inspect, investigate, appraise, certify, calculate, organize, or plan accounting-related duties. In addition to those who passed the Certified Public Accountant exam, those who completed accounting at a vocational school or higher school were also given the qualification by registration. As a result, only a small number of people worked as accountants full-time. Also, only 113 people passed the Certified Public Accountant exam in 19 exams, which was extremely low compared to the total number of registered accountants, which was 25,683 (at the time the Certified Public Accountant Act was abolished). After World War II, when compulsory audits were implemented based on the Securities and Exchange Act, the Certified Public Accountant Act was abolished in 1948, and the Certified Public Accountant system was born. Accountants can now become certified public accountants by taking special examinations, but those who were accountants at the time the Accountant Law was abolished and who re-registered with the Ministry of Finance at the end of March 1976 are still permitted to practice as accountants (Law on the Use of the Title of Accountant, Law No. 130 of 1967).

[Tetsuyoshi Hasegawa and Yoshito Nakamura]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

1927年（昭和2）に成立した計理士法（昭和2年法律第31号）により認められた日本最初の職業会計人制度。業務として、会計に関する検査、調査、鑑定、証明、計算、整理または立案を行うことが認められた。計理士試験の合格者のほかに、専門学校以上の学校で会計学を修め卒業した者にも登録により資格を与えた。このため計理士業を専業とする者は一部にとどまった。また、計理士試験の合格者は全19回の試験で113名と、計理士登録者全体の2万5683名（計理士法廃止時）に比べてきわめて少なかった。第二次世界大戦後、証券取引法に基づく強制監査の実施にあたり、1948年に計理士法は廃止され、公認会計士制度が誕生した。計理士には特別試験などにより公認会計士への道が開かれたが、計理士法廃止時に計理士であった者で、1976年3月末を期限として当時の大蔵省に再登録した者は、現在も計理士業務を営むことが認められている（「計理士の名称の使用に関する法律」昭和42年法律第130号）。

［長谷川哲嘉・中村義人］

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