The Board was organized in 1880 as an auditing organ under the direct control of the “Dajokan,” which was the previous form of the current Cabinet of Japan.

The Board is a constitutional organization which is independent of the Cabinet and belongs to neither the Diet nor the Courts.

The Board is comprised of the Audit Commission, a decision-making organ, and the General Executive Bureau, an executive organ.

The Board continuously audits and supervises financial management, and verifies the final accounts of the expenditures and revenues of the State.

Those which are subject to audit by the Board range from the whole of State accounts to entities whose stated capital is contributed by the State and prefectures, municipalities and other organizations as grantees of subsidies and other financial assistance from the State.

Act No.73 of 1947 (latest amendment by Act No.61 of 2021)