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"Explanatory Memorandum on the Audit & Supervisory Board Members"

JASBA has released an English explanatory memorandum on the Audit & Supervisory Board Members. It aims to help the Audit & Supervisory Board Members explain their roles and activities to overseas people despite the uniqueness of the Audit & Supervisory Board Members system.

This memorandum has two versions as per below. One is for "the companies with Audit & Supervisory Board" and the other is for "the companies without Audit & Supervisory Board". As this memorandum is a typical sample of materials to be used for explanation to overseas people of the Audit & Supervisory Board Members, some modification may be added, in order to reflect specific features of each company.

We sincerely hope that this memorandum will help overseas people acquainted with the roles and activities of the Audit & Supervisory Board Members.

 

 "Explanatory Memorandum on the Audit & Supervisory Board Members"

・The companies with Audit & Supervisory Board       (PDF)   (PPT)

・The companies without Audit & Supervisory Board  (PDF)   (PPT)