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As a constitutional organization that is independent of the Cabinet and belongs neither to the Diet nor to the Courts, the Board of Audit (hereinafter referred to as 'the Board') audits the State accounts as well as those of public organizations and other bodies as provided by law, and also supervises public accounting to ensure its adequacy.


The Board has been given the mandate of government auditing since its establishment in 1880, despite some changes in its status.

Every country in the world has its own government auditing institution in order to ensure proper administration of public finance, while the name, status or type of organization varies.

The Constitution of Japan
Article90 Final accounts of the expenditures and revenues of the State shall be audited annually by a Board of Audit and submitted by the Cabinet to the Diet, together with the statement of audit(Note), during the fiscal year immediately following the period covered.
The organization and competency of the Board of Audit shall be determined by law.
  (Note)The statement of audit is also called Audit Report.
The Board of Audit Act
Article1 The Board of Audit shall have an independent status of the Cabinet.
Article20 (1) The Board of Audit shall audit the final accounts of expenditures and revenues of the State under the provision of Article 90 of the Constitution of Japan and also such accounts as are provided for by law.
(2) The Board of Audit shall constantly audit and supervise the public accounts to secure their adequacy and to rectify their defects.
(3) The Board of Audit shall conduct its audit from the aspects of accuracy, regularity, economy, efficiency and effectiveness, and from other necessary aspects of auditing.
3-2-2,Kasumigaseki,Chiyoda-ku,Tokyo 100-8941 Japan[Map (PDF:54KB)]
(c)2011 Board of Audit of Japan