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Revised Local Autonomy Law

 事業名 地方自治情報啓発研究
 団体名 自治総合センター 注目度注目度5


(5) A person who has been expelled from a lawyer's association, struck off from the certified public accountant register or forbidden to practise as a tax accountant through disciplinary action under The Lawyer's Law (Law No.205, 1947), The Certified Public Accountant Law (Law No.103, 1948) or The Tax Accountant Law (Law No.237, 1951) respectively, when less than three years have passed since the time of the said disciplinary action (this shall not include a person who has been able to resume business in accordance with these Laws)

(6) A person who has been prohibited from practising as a lawyer, certified public accountant or tax accountant due to disciplinary action

(7) A member of the Assembly of the local public body concerned

(8) An employee of the local public body concerned

(9) A former employee of the local public body concerned who is specified by Cabinet Order

(10) A person who is in close family relationship (i.e., parental, spousal, sibling) with the chief executive, the deputy governor or deputy mayor, the chief accountant or treasurer, or the vice-accountant or vice-treasurer, of the ordinary local public body concerned.

(11) A person under contract to the ordinary local public body concerned (with the exception of the external audit contract), the manager of such a person, or a member with unlimited liability, director or audit commissioner (or equivalent), manager and liquidator of a corporation which mainly acts in an identical manner.

 

(Limitations to The Audit in Specific Cases)

 

Article 252-29.

A comprehensive external auditor (meaning a person who has concluded a comprehensive external audit contract with an ordinary local public body, the period of the comprehensive external audit contract (meaning the period during which the audit is carried out on the basis of the comprehensive external audit contract and a report regarding the results of the audit is submitted; the same to apply throughout this chapter) being still effective; the same to apply throughout this chapter) or an individual external auditor (meaning a person who has concluded an individual external audit contract with an ordinary local public body, the period of the individual external audit contract (meaning the period during which the audit is carried out on the basis of the individual external audit contract and a report regarding the results of the audit is submitted; the same to apply throughout this chapter) being still effective; the same to apply throughout this chapter) may not audit a case which is of personal concern to the auditor directly, or of concern to his or her parents, grandparents, spouse, children, grandchildren or siblings; or a case in which a business in which either the auditor or any of the above-mentioned persons are engaged, has a direct interest.

 

 

 

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ランキング
注目度とは?
成果物アクセスランキング
181位
(34,464成果物中)

成果物アクセス数
71,343

集計期間:成果物公開〜現在
更新日: 2022年5月14日

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