Certified Public Accountants Act of Japan
E125139
The Certified Public Accountants Act of Japan is the primary law that regulates the qualification, registration, duties, and oversight of certified public accountants and auditing firms in Japan.
All labels observed (2)
| Label | Occurrences |
|---|---|
| CPA Act of Japan | 1 |
| Certified Public Accountants Act of Japan canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T1081412 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Certified Public Accountants Act of Japan Context triple: [Financial Services Agency of Japan, legalBasis, Certified Public Accountants Act of Japan]
-
A.
Attorney Act of Japan
The Attorney Act of Japan is the fundamental law that defines the qualifications, roles, and self-governance framework of attorneys and bar associations in Japan.
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B.
Public Prosecutors Office Act of Japan
The Public Prosecutors Office Act of Japan is a foundational statute that defines the organization, authority, and functions of Japan’s public prosecutors and their offices.
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C.
Court Act of Japan
The Court Act of Japan is a fundamental law that organizes the country’s judicial system, defining the structure, jurisdiction, and administration of its courts.
-
D.
Juvenile Act of Japan
The Juvenile Act of Japan is a foundational law that governs how the country handles juvenile delinquency and child welfare cases, emphasizing rehabilitation and protective measures through the family court system.
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E.
Code of Civil Procedure of Japan
The Code of Civil Procedure of Japan is the primary statute that governs how civil lawsuits are conducted and adjudicated in Japanese courts.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Certified Public Accountants Act of Japan Target entity description: The Certified Public Accountants Act of Japan is the primary law that regulates the qualification, registration, duties, and oversight of certified public accountants and auditing firms in Japan.
-
A.
Attorney Act of Japan
The Attorney Act of Japan is the fundamental law that defines the qualifications, roles, and self-governance framework of attorneys and bar associations in Japan.
-
B.
Public Prosecutors Office Act of Japan
The Public Prosecutors Office Act of Japan is a foundational statute that defines the organization, authority, and functions of Japan’s public prosecutors and their offices.
-
C.
Court Act of Japan
The Court Act of Japan is a fundamental law that organizes the country’s judicial system, defining the structure, jurisdiction, and administration of its courts.
-
D.
Juvenile Act of Japan
The Juvenile Act of Japan is a foundational law that governs how the country handles juvenile delinquency and child welfare cases, emphasizing rehabilitation and protective measures through the family court system.
-
E.
Code of Civil Procedure of Japan
The Code of Civil Procedure of Japan is the primary statute that governs how civil lawsuits are conducted and adjudicated in Japanese courts.
- F. None of above. chosen
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
Japanese statute
ⓘ
professional regulation law ⓘ |
| aimsTo |
enhance audit quality
ⓘ
ensure reliability of financial reporting in Japan ⓘ protect investors and the public interest ⓘ |
| appliesTo |
audit corporations
ⓘ
audit firms ⓘ individual certified public accountants ⓘ |
| country | Japan ⓘ |
| establishes |
framework for audit firm oversight
ⓘ
framework for audit firm registration ⓘ grounds for disciplinary sanctions ⓘ legal status of certified public accountants in Japan ⓘ requirements for CPA examinations ⓘ requirements for CPA registration ⓘ |
| governs |
public company audits in Japan
ⓘ
statutory financial statement audits in Japan ⓘ |
| hasShortName |
CPA Act of Japan
ⓘ
linked to:
Certified Public Accountants Act of Japan
|
| jurisdiction | Japan ⓘ |
| languageOfDocument | Japanese ⓘ |
| legalArea |
accounting regulation
ⓘ
auditing regulation ⓘ professional qualification law ⓘ |
| overseenBy | Certified Public Accountants and Auditing Oversight Board ⓘ |
| primaryRegulator | Financial Services Agency of Japan ⓘ |
| providesFor |
administrative penalties for CPAs
ⓘ
inspection of audit firms ⓘ revocation of CPA registration ⓘ suspension of CPA registration ⓘ |
| regulates |
audit corporations in Japan
ⓘ
audit firms in Japan ⓘ certified public accountants in Japan ⓘ |
| requires |
CPAs to comply with professional ethics
ⓘ
CPAs to keep client information confidential ⓘ CPAs to maintain professional independence ⓘ CPAs to undertake continuing professional education ⓘ |
| subjectMatter |
CPA examination system
ⓘ
audit quality control ⓘ continuing professional education of CPAs ⓘ disciplinary actions against certified public accountants ⓘ duties of certified public accountants ⓘ independence of auditors ⓘ oversight of certified public accountants ⓘ professional ethics of certified public accountants ⓘ qualification of certified public accountants ⓘ registration of audit firms ⓘ registration of certified public accountants ⓘ supervision of audit firms ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Certified Public Accountants Act of Japan Description of subject: The Certified Public Accountants Act of Japan is the primary law that regulates the qualification, registration, duties, and oversight of certified public accountants and auditing firms in Japan.
Referenced by (2)
Full triples — surface form annotated when it differs from this entity's canonical label.
linked to: Certified Public Accountants Act of Japan