No. 10303
Promulgation Date 2010-05-17
Financial Services Commission
ALL
Article 1 (Purposes)
Article 1-2 (Definitions)
Article 1-3 Deleted.
Article 2 (Companies Subject to External Audit)
Article 2-2 (Operation, etc. of Internal Accounting Management System)
Article 2-3 (Examination of Internal Accounting Management System by Auditor)
Article 3 (Auditor)
Article 3-2 (Submission of Business Report)
Article 4 (Selection and Appointment of Auditor)
Article 4-2 (Selection and Appointment, etc. of Auditor of Stock-Listed Corporation)
Article 4-3 (Designation, etc. of Auditor by Securities and Futures Commission)
Article 4-4 (Reporting on Appointment, etc. of Auditor)
Article 4-5 (Rights of Former Auditor to State Opinion)
Article 5 (Standards for Accounting Audit)
Article 6 (Authority, etc. of Auditor)
Article 6-2 (Rights of Parent Company)
Article 7 (Submission of Financial Statements, etc.)
Article 7-2 (Preparation of Audit Report)
Article 8 (Submission, etc. of Audit Report)
Article 9 (Confidentiality)
Article 10 (Reporting of Unfair Acts, etc.)
Article 11 (Attendance at General Meeting of Shareholders)
Article 12 Deleted.
Article 13 (Standards for Accounting)
Article 14 (Keeping and Public Notification, etc. of Audit Report, etc.)
Article 14-2 (Protocol of Audit)
Article 15 (Supervision, etc. by Securities and Futures Commission)
Article 15-2 (Request for Submission, etc. of Data)
Article 15-3 (Protection of Reporter of Unjust Acts, etc.)
Article 15-4 Deleted.
Article 16 (Measures, etc. on Auditors, etc.)
Article 16-2 (Publication, etc. of Violation)
Article 17 (Liability for Damage)
Article 17-2 (Accumulation of Joint Fund for Damage, etc.)
Article 17-3 (Payment and Limit of Joint Fund, etc.)
Article 17-4 (Management of Joint Fund, etc.)
Article 18 (Special Cases on Stock-Listed Corporation, etc.)
Article 18-2 (Request for Submitting Data)
Article 19 (Penal Provisions)
Article 20 (Penal Provisions)
Article 20-2 (Fine for Negligence)
Article 21 (Joint Penal Provisions)
Article 22 Deleted.
ADDENDA
ADDENDA <Act No. 3690, Dec. 31, 1983>
ADDENDA <Act No. 3724, Apr. 10, 1984>
ADDENDA <Act No. 4168, Dec. 30, 1989>
ADDENDA <Act No. 4680, Dec. 31, 1993>
ADDENDA <Act No. 5196, Dec. 30, 1996>
ADDENDA <Act No. 5497, Jan. 8, 1998>
ADDENDA <Act No. 5522, Feb. 24, 1998>
ADDENDUM <Act No. 6108, Jan. 12, 2000>
ADDENDA <Act No. 6427, Mar. 28, 2001>
ADDENDA <Act No. 6991, Dec. 11, 2003>
ADDENDA <Act No. 7524, May 31, 2005>
ADDENDUM <Act No. 8314, Mar. 29, 2007>
ADDENDA <Act No. 8635, Aug 3, 2007>
ADDENDA <Act No. 8863, Feb. 29, 2008>
ADDENDA <Act No. 8984, Mar. 21, 2008>
ADDENDA <Act No. 9408, Feb. 3, 2009>
ADDENDUM <Act No. 10303, May. 17, 2010>