6.
The cancellation of an external audit contract shall be effective only from the time of cancellation onwards.
Section II. Audit based on a Comprehensive External Audit Contract
(Conclusion of a Comprehensive External Audit Contract)
Article 252-36.
The chief executive of the following ordinary local public bodies (hereinafter referred to as the "body targeted for comprehensive external audit") shall, as stipulated by Cabinet Order, promptly conclude a comprehensive external audit contract every financial year for the financial year concerned, with one party only. In such case, he or she shall seek the opinion of the audit commissioners in advance and put the matter to a resolution of the assembly.
(1) To, Do, Fu or Ken
(2) Cities specified by Cabinet Order
(3) Cities, towns or villages (with the exception of those cities provided for above) which have stipulated in bylaw that they shall undergo audit based on contract.
2.
The opinion given in accordance with the stipulations of the preceding paragraph shall be mutually agreed on by the audit commissioners.
3.
In concluding a comprehensive external audit contract in accordance with paragraph 1, the body targeted for comprehensive external audit shall not conclude an external audit contract with the same party more than four consecutive times.
4.
The comprehensive external audit contract shall stipulate the matters listed below.
(1) The commencement time of the period of the comprehensive external audit contract
(2) The method of calculation of the amount to be paid to the person concluding the comprehensive external audit contract, for the cost of the audit.
(3) Other matters (other than those listed above) determined by Cabinet Order as being necessary for an audit based on a comprehensive external audit contract.
5.
When the chief executive of a body targeted for a comprehensive external audit concludes a comprehensive external audit contract, he or she shall give immediate notification of the matters mentioned in items 1 and 2 of the preceding paragraph and other matters determined by Cabinet Order.
