会計事務所の組織形態とLLP・LLC
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概要
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This report discusses forms of business organization for Japanese accounting firms, with a focus on LLP (Limited Liability Partnership) and LLC (Limited Liability Company), which have become newly applicable to accounting firms in Japan, and intends to determine whether LLP- or LLC-type accounting firms could work properly in Japan. The 1961 revision of the Certified Public Accountants Act of Japan introduced a system of allowing certified public accountants to form an "audit corporation." This was in response to trends of expansion and diversification of the business scale of Japanese enterprises, which necessitated systematic audits of enterprises and securing auditor independence. Originally, an "audit corporation" was expected to consist of unlimited liability partners ; it was generally believed that an "audit corporation" was the best type of entity through which independent certified public accountants could do business as an incorporated group of professionals. However, under current conditions, in which large audit corporations are increasing and tend to create oligopolies in the audit field, the traditional "audit corporation" entity-characterized by an unlimited partnership as a company composed of unlimited liability partners-may no longer always be the best form of incorporation for audit businesses. Recently, British- or American-style audit corporations formed as LLPs (Limited Liability Partnerships) or LLCs (Limited Liability Companies) have emerged in Japan, being newly legalized with a desire of the Japanese government to facilitate business start-ups. LLPs and LLCs can be characterized by their autonomy as well as their system of limited liability, as typified in joint-stock companies. To clarify the significance and characteristics of these emerging LLP- or LLC-type audit corporations in Japan, and to determine whether or not they function properly in Japan, I have studied characteristics and existing examples of LLP and LLC entities in England and the United States. Based on the study results, in this report I analyze the characteristics of Japanese audit corporations formed as LLPs or LLCs, to determine their significance and identify potential problems.
- 2009-07-20
著者
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