(Assistance in Audit Duties of External Auditors)
Article 252-32.
An external auditor may have another person or persons assist in the execution of the audit. In such case, the external auditor shall, in accordance with Cabinet Order, consult with the audit commissioners in advance.
2.
Should agreement be reached in accordance with the stipulations of the preceding paragraph, the audit commissioners shall immediately give notification of the name and address of the person who will assist in the duties of the said audit, as well as the period of time for which the said assistant may assist the external auditor.
3.
The consultation under paragraph 1 shall be by the mutual consent of the audit commissioners.
4.
The external auditor shall supervise the external audit assistant (meaning the person notified as an external audit assistant in accordance with paragraph 2, the period of time for which external audit assistance may be given being still effective; the same to apply throughout this article) so that the audit may be carried out smoothly and properly.
5.
An external audit assistant shall not disclose to any third party any information that has become known to him or her in connection with the audit. This obligation shall continue in force even after the person has ceased to be an external audit assistant.
6.
A person in violation of the stipulations of the preceding paragraph shall be subject to imprisonment for a period not exceeding two years or a fine not exceeding 1,000,000 yen.
7.
With regard to the application of Criminal Law or other penal regulations, external audit assistants shall be deemed staff engaged in public service in accordance with laws and regulations.
8.
When the external auditor has no more need of the help of the assistant notified under paragraph 2, he or she shall give immediate notification of the same to the audit commissioners.
9.
When notification under the preceding paragraph has been made, the audit commissioners shall immediately announce the name and address of the person regarding who the said notification was made and shall also announce that the said person is no longer an external audit assistant.
10.
When an announcement under the preceding paragraph has been made, the period of time during which the said person may assist the external auditor shall come to an end.
(Co-operation with External Auditors)
Article 252-33.
When an ordinary local public body is being audited by the external auditor, the assembly, the chief executive and other executive offices and officers of the said authority shall strive to cooperate with the extemal auditor to ensure the proper and smooth execution of the audit.
