The Financial Services Agency (FSA) has updated the "Frequently Asked Questions Regarding Notification Requirements for Foreign Audit Firms etc."(hereafter referred to as "FAQs") published in March 2008.
Since the implementation of the Notification Requirements for Foreign Audit Firms, etc. in April 2008, the FSA has held discussions with foreign audit oversight authorities in relevant jurisdictions as well as audit firms and their agents, and has received a number of additional questions for further clarifications of the system.
Hence, the FSA has developed a set of additional questions and answers to help foreign audit firms enhance their understandings of the notification requirements system. This supplements the formal provisions stipulated in the Certified Public Accountants Act and the Cabinet Office Ordinance regarding Notification Requirements for Foreign Audit Firms, etc. However, it is not comprehensive; if you wish to know more, please also access the previous FAQ page.