会計監査人は、公認会計士又は監査法人でなければならない。
A financial auditor must be a certified public accountant or an audit corporation.
会計監査人に選任された監査法人は、その社員の中から会計監査人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、次項第二号に掲げる者を選定することはできない。
An audit corporation which has been elected as a financial auditor must appoint, from among its members, a person who is in charge of the affairs of a financial auditor, and notify the stock company to that effect. In these cases, the person set forth in item (ii) of the following paragraph may not be appointed.
次に掲げる者は、会計監査人となることができない。
The following persons may not act as financial auditors:
公認会計士法の規定により、第四百三十五条第二項に規定する計算書類について監査をすることができない者
a person who, pursuant to the provisions of the Certified Public Accountant Act, may not audit the financial statement provided for in Article 435, paragraph (2);
株式会社の子会社若しくはその取締役、会計参与、監査役若しくは執行役から公認会計士若しくは監査法人の業務以外の業務により継続的な報酬を受けている者又はその配偶者
a person who is in continuous receipt of remuneration from a subsidiary company of the stock company, or from a director, accounting advisor, company auditor or executive officer of that subsidiary, for operations other than the operations of the certified public accountant or audit corporation, or the spouse of that person; or
監査法人でその社員の半数以上が前号に掲げる者であるもの
an audit corporation half or more of its members of which are persons set forth in the above items.