The Board originates from a division established in 1869 under the forerunner of the Ministry of Finance in the previous form of the current Cabinet of Japan, called “Dajokan”.

Through several changes in its name, the Board was organized as an auditing organ under the direct control of the “Dajokan” in 1880. Following promulgation of the Meiji Constitution in 1889, the Board acquired constitutional status and supervised public finances over the next sixty years as an independent organ directly subordinate to the Emperor.

In 1947, with the enactment of the Constitution of Japan, the present Board of Audit Act came into effect pursuant to Article 90 of the Constitution, which made the Board independent of the Cabinet. Important changes were as follows:

• 1) The relationship with the Diet was strengthened;
• 2) The scope of the audit was expanded; and
• 3) Measures were established by which the results of the Board’s audit could be immediately reflected in the public administration.

(1935)