This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.

Bookmark Email Print page


Financial Instrument and Exchange Law (J-SOX)


Japan is no exception to the global trend of re-invigorating corporate governance.  Recent corporate frauds have accelerated the movement towards corporate control enhancements. J-SOX was enacted as law when the Financial Instrument and Exchange Law was passed by Japan's Congress on 7 June 2006. The Business Accounting Council of the Japanese Financial Services Agency, a Japan regulatory body equivalent to the SEC has released the final report on the Standards the Implementation Guidance for Management Assessment and Audit of Internal Control over Financial Reporting ("ICFR").

Under J-SOX, management will need to assess the design and operating effectiveness of ICFR and report the results in its filings. The independent auditor will provide an attestation of the effectiveness of management's assessment.

How we can help

Deloitte has deployed J-SOX professionals in major countries/regions to enhance our support function for your company in an effort to comply with J-SOX requirements.  We provide substantial bilingual services that cover many phases of your company’s J-SOX project as stated in the following areas. However, depend on your specific case, certain services cannot be provided due to regulatory and/or other reasons, in which case we will explain to you in details separately.

J-SOX service lineup:
  • project initiation and planning
  • documentation of internal control
  • assessment of internal control
  • internal control audit.
Share your comments


Stay connected