JBA(Japan Business Assurance）

The Sarbanes-Oxley Act enacted in the United States of America (known as the Public Company Accounting Reform, hereinafter, referred to as the “SOX”) mandates that all publicly-traded companies must establish, maintain and operate internal controls in a appropriate manner. The act specifies the responsibility of corporate officers for the accuracy and validity of corporate financial reports. It enumerates specific limits on the behaviors of corporate officers and describes specific forfeitures of benefits and civil penalties for non-compliance.

SOX is a United States federal law which specifies responsibility, duties and criminal charges of corporate officers for investors. The purpose of SOX is to enhance transparency and accuracy of business accounting and financial reporting and introduce a drastic reform of corporate governance and auditing system. Especially, Section 404 mandates that all publicly-traded companies must establish internal controls and procedures for financial reporting and must document those controls to ensure their transparency.

We provide clients with consulting services on project management, documentation, assessment test and compliance with Section 404 of the U.S. Sarbanes-Oxley Act.
The followings are the advantages of our services on compliance with U.S. Sox.

• We have a number of professional pioneers who have participated in projects to support for compliance with U.S. Sox, therefore, we are able to provide clients with consolidated know-how.
• Professionals from major audit firms clarify what to do with audit firms logically and persuasively.
• We share the most up-to-date and specialized know-how through our professional organization, JBA Research Center. That makes us provide clients with better services which reflect accounting standards changing rapidly in a timely manner.

【Past Performance】
Major financial institution (Listed on first section of Tokyo Stock Exchange)
Medium-sized financial institution (Listed on first section of Tokyo Stock Exchange)
Others

　Support for compliance with Section 404 of the U.S. Sarbanes-Oxley Act