JBA(Japan Business Assurance）

Since “Standards for Management Assessment and Audit concerning Internal Control Over Financial Reporting (hereinafter, referred to as the "J-SOX”)" was published, it was introduced mainly among the listed companies in the period of Mar. 2008.
We provide the following various services for J-SOX to the listed companies.
・Assessment and Establishment of Internal Control
・Audit Response of Internal Control

“J-SOX” is a part of the Financial Instruments and Exchange Law which is similar to Sarbanes-Oxley Act Section 302 (management certification) and Section 404 (management evaluation and report on internal controls) in the United States in order to prevent a series of accounting scandals and lack of the compliances.
This requires all listed companies in Japan, along with their subsidiaries, to enhance the financial auditing system and strengthen the corporate internal control.
J-SOX require companies should submit the internal control audit report, which evaluates the required framework to ensure the reliability of financial reports and the other information, as well as the securities report. The audit report on internal controls needs to be certified by CPAs or audit firms.

We provide clients with consulting services on project management, documentation, assessment test and compliance with Financial Instruments and Exchange Act (J-SOX).
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 JP 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 Insurance Group (Listed on first section of Tokyo Stock Exchange)
Electric Power & Gas Group (Listed on first section of Tokyo Stock Exchange)
Manufacturing Group (Listed on first section of Tokyo Stock Exchange)
Others

　Support services for J-SOX