会計参与は、公認会計士若しくは監査法人又は税理士若しくは税理士法人でなければならない。
An accounting advisor must be a certified public accountant or audit corporation, or a certified public tax accountant or tax accountancy corporation.
会計参与に選任された監査法人又は税理士法人は、その社員の中から会計参与の職務を行うべき者を選定し、これを株式会社に通知しなければならない。この場合においては、次項各号に掲げる者を選定することはできない。
An audit corporation or tax accountancy corporation which has been elected as the accounting advisor must appoint, from among its members, a person who is in charge of the affairs of an accounting advisor, and notify the stock company to that effect. In these cases, the persons set forth in each item of following paragraph may not be appointed.
次に掲げる者は、会計参与となることができない。
The following persons may not act as accounting advisors:
株式会社又はその子会社の取締役、監査役若しくは執行役又は支配人その他の使用人
a director, company auditor or executive officer, or an employee, including a manager, of a stock company or its subsidiary company;
業務の停止の処分を受け、その停止の期間を経過しない者
a person who is subject to the disciplinary action ordering a suspension of operations and for whom the period of relevant suspension has not yet elapsed; or
税理士法（昭和二十六年法律第二百三十七号）第四十三条の規定により同法第二条第二項に規定する税理士業務を行うことができない者
a person who, pursuant to the provisions of Article 43 of the Certified Public Tax Accountant Act (Act No. 237 of 1951), may not engage in the business of the certified public tax accountant prescribed in Article 2, paragraph (2) of that Act.