Top of the page.
Skip the menu to main contents.
Move to main menu
Skip to main contents
Skip to category menu
Skip to footer contents
Main menu starts here.
Skip the main menu to current location in your website

Disciplinary Actions and Sanctions on CPAs

CPAs shall be subject to disciplinary actions by the JICPA when they are penalized by laws and regulations, have committed any act that may impair the reputation of CPAs, have failed to exercise reasonable care in expressing audit opinions, or fall in other cases as specified in the JICPA Constitution.

Types of disciplinary actions include:

  • Reprimand
  • Suspension of membership rights for a certain period
  • Recommendation of withdrawal from membership
  • Request for administrative actions (a request to the Financial Services Agency(FSA) to revoke qualifications of CPAs or audit firms, or take other disciplinary actions.)

In addition to the disciplinary actions taken by the JICPA, CPAs and audit firms are also subject to those imposed by the FSA, including deregistration, order for payment of surcharge, or suspension of services as CPAs.

Footer contents starts here.
Page ends here.
Move to top of the page.