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


The President MORITA of the Board (left) submits
the Audit Report for the FY2018 to Prime Minister ABE
[Prime Minister's Office, November 8, 2019]
(Source of the photo:
Official Website of the Prime Minister of Japan and His Cabinet)

Outline of Audit Results

The report, containing results on audits the Board conducted between 2017 and 2018, includes final accounts of annual expenditures and revenues of the State and government-affiliated institutions.

Full text of the fiscal year 2018 audit report is only available in Japanese
FY2018 Audit Report (Japanese)


The President MORITA of the Board (left) submits
the Audit Report for the FY2018 to Prime Minister ABE
[Prime Minister's Office, November 8, 2019]
(Source of the photo:
Official Website of the Prime Minister of Japan and His Cabinet)

Outline of Audit Results

The report, containing results on audits the Board conducted between 2017 and 2018, includes final accounts of annual expenditures and revenues of the State and government-affiliated institutions.

Full text of the fiscal year 2018 audit report is only available in Japanese
FY2018 Audit Report (Japanese)

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, while varying in name, status or type of organization, in order to ensure proper administration of public finances.

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 the Audit Report.

The Board of Audit Act

Article1 The Board of Audit has a status independent from the Cabinet.
Article20 (1) The Board of Audit audits the final accounts of the expenditures and revenues of the State, pursuant to the provisions of Article 90 of the Constitution of Japan, and also audits such accounts as are provided for by law.
(2) The Board of Audit continuously conducts its audit, supervises financial management, ensures its adequacy, and rectifies any defects.
(3) The Board of Audit shall conduct its audit with the objective of accuracy, regularity, economy, efficiency, effectiveness, or other objectives necessary for auditing.
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