監査役会は、すべての監査役で組織する。
Board of company auditors is composed of all company auditors.
監査役会は、次に掲げる職務を行う。ただし、第三号の決定は、監査役の権限の行使を妨げることはできない。
Board of company auditors performs the following duties;provided, however, that the decision in item (iii) may not preclude company auditors from exercising their authority:
監査報告の作成
preparing audit reports;
常勤の監査役の選定及び解職
appointing and removing full-time company auditors; and
監査の方針、監査役会設置会社の業務及び財産の状況の調査の方法その他の監査役の職務の執行に関する事項の決定
deciding audit policy, methods for investigating the status of the operations and financial status of a company with board of company auditors and other matters regarding the execution of the duties of company auditors.
監査役会は、監査役の中から常勤の監査役を選定しなければならない。
Board of company auditors must appoint full-time company auditors from among the company auditors.
監査役は、監査役会の求めがあるときは、いつでもその職務の執行の状況を監査役会に報告しなければならない。
If a board of company auditors requests, company auditors must report the status of the execution of their duties to the board of company auditors at any time.