JFSA (Japan Financial Services Agency) Overlay

Regulatory overlay covering 6 audit procedures with statute and standard citations.
Procedures
6
Registrant types
all
Standard refs
0
Catalog version
0.14

Procedures

  1. J-SOX (Internal Control Reporting System) auditjfsa_proc_jsox_icfr_audit

  2. JSA 240 fraud risk procedures (Japan-specific keiretsu signals)jfsa_proc_jsa_240_fraud

  3. FIEA (Financial Instruments and Exchange Act) disclosure compliancejfsa_proc_fiea_disclosure

  4. Communication with Kansayaku (statutory auditor) per Companies Actjfsa_proc_kansayaku_communication

  5. Auditor's report under JSA 700 (Japanese conformance to ISA 700)jfsa_proc_jsa_700_report

  6. JICPA quality review readiness documentationjfsa_proc_jicpa_quality_review

Procedures specific to JFSA-regulated audits of Japanese listed entities under JSA (Japanese Standards on Auditing) issued by JICPA. Japan implements ISAs but with JSOX (J-SOX) ICFR audit requirements that diverge from PCAOB AS 2201.