RSM Japan Audit

Statutory requirements for Japanese companies

Unlike many countries, Japan has two separate statutory audits: (1) Audits required under the Financial Instruments and Exchanges Act, (2) Audits required under the Companies Act.

Audits required under the Financial Instruments and Exchanges Act

Companies that are mainly listed on a Japanese stock market.

Audits required under the Companies Act

Companies incorporated in Japan with either: 1) stated capital(Paid in Capital) at 500 million yen or more, or 2) Liabilities: 20 billion yen or more