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  "domain": "financial-regulators",
  "title": "公認会計士・監査審査会 (CPAAOB)",
  "entry_type": "wiki_entry",
  "frontmatter": {
    "title": "公認会計士・監査審査会 (CPAAOB)",
    "aliases": [
      "financial-regulators/cpaaob",
      "cpaaob",
      "CPAAOB",
      "公認会計士・監査審査会",
      "Certified Public Accountants and Auditing Oversight Board",
      "監査審査会"
    ],
    "domain": "financial-regulators",
    "type": null,
    "created": "2026-05-25",
    "last_updated": "2026-07-29",
    "last_tended": "2026-07-29",
    "review_by": "2026-10-27",
    "confidence": "likely",
    "tags": [
      "JapanFG",
      "regulator",
      "FSA",
      "affiliated-body",
      "audit",
      "accounting",
      "oversight"
    ],
    "status": "active",
    "canonical_anchor": null,
    "related": [],
    "note": null,
    "sources": [
      "https://www.fsa.go.jp/cpaaob/",
      "https://www.fsa.go.jp/cpaaob/english/index.html",
      "https://www.fsa.go.jp/cpaaob/kikaku/index.html",
      "https://www.fsa.go.jp/cpaaob/kensa/index.html",
      "金融庁 新日本有限責任監査法人 行政処分 (2015-12-22) — https://www.fsa.go.jp/news/27/sonota/20151222-4.html",
      "金融庁 新日本有限責任監査法人 課徴金納付命令 (約21億円) — https://www.fsa.go.jp/news/27/syouken/20160122-4.html",
      "中央青山監査法人 / みすず監査法人 (カネボウ事件・2006業務停止・解散) — https://ja.wikipedia.org/wiki/みすず監査法人"
    ]
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  "summary": "This entry sits under financial-regulators INDEX. Read it alongside FSA 監督局 and FSA 検査局 (historical) for the supervisory boundary, and against FSA 総合政策局 / FSA 企画市場局 for the rule-making and policy interfaces. For the audit-firm side, anchor through EY 新日本 · トーマツ · KPMG あずさ · PwC あらた (Big 4) and 太陽グラン",
  "headings": [
    "公認会計士・監査審査会 (CPAAOB)",
    "Wiki route",
    "1. 法的位置づけ",
    "2.1 公認会計士試験 (CPA Examination)",
    "2.2 監査法人・公認会計士検査 (Audit Firm Inspection)",
    "2.3 監査品質管理レビュー (Quality Control Review)",
    "2.4 国際連携",
    "3. 検査結果の処分との連動",
    "4. JICPA との役割分担",
    "5. ガバナンス上の位置"
  ],
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