Frequently Asked Questions 1 (External Auditors)
Q1. Are external board members or external auditors required to be included in an organization’s articles of incorporation?
A1. Whether or not they need to be included in the articles of incorporation is thought to vary depending on the relevant laws concerning each organization’s establishment. Please contact the appropriate governing authority for details.
Q2. Can a person who is already an external director or board member of an organization not become an external board member or external auditor for that same organization?
A2. It is possible to become an external board member or external auditor, provided that the person meets the requirements and does not fall under any disqualifying criteria.
Q3. Can a person who is already a legal counsel, certified public accountant, social insurance and labor consultant, tax accountant, or administrative scrivener for an organization also become that organization’s external board member or external auditor?
A3. It is possible to become an external board member or external auditor, provided that the person meets the requirements and does not fall under any disqualifying criteria.
Q4. Can a person who is a consultant for a practical training implementing organization under an organization’s umbrella become an external board member or external auditor for that organization?
A4. No, they cannot become an external board member or external auditor because they fall under a disqualifying reason.
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