JHIA must be audited by an accounting auditor, beyond being audited by an auditor, with regard to the financial statements, the business report (limited to the portion related to accounting), and the statement of accounts.
An accounting auditor is appointed by the Minister of Health, Labour and Welfare.
会計監査人は、厚生労働大臣が選任する。
An accounting auditor must be a certified public accountant (including a foreign certified public accountant provided for in Article 16-2, paragraph (5) of the Certified Public Accountants Act (Act No. 103 of 1948)) or auditing corporation.
会計監査人は、公認会計士（公認会計士法（昭和二十三年法律第百三号）第十六条の二第五項に規定する外国公認会計士を含む。）又は監査法人でなければならない。
A person who is ineligible to audit financial statements pursuant to the provisions of the Certified Public Accountant Act is ineligible to become an accounting auditor.
公認会計士法の規定により、財務諸表について監査をすることができない者は、会計監査人となることができない。
The term of office of an accounting auditor is until the Minister of Health, Labour and Welfare gives approval under paragraph (2) of the preceding Article for financial statements for the first business year that ends after the date of the appointment.
If an accounting auditor falls under any of the following items, the Minister of Health, Labour and Welfare may dismiss the accounting auditor:
厚生労働大臣は、会計監査人が次の各号のいずれかに該当するときは、その会計監査人を解任することができる。
the accounting auditor has violated the obligations of the accounting auditor's duties or has been negligent in the performance thereof;
職務上の義務に違反し、又は職務を怠ったとき。
the accounting auditor has committed a conduct unbecoming of an accounting auditor; or
会計監査人たるにふさわしくない非行があったとき。
due to a mental or physical disorder, the accounting auditor is unable to perform the accounting auditor's duties or is incapable of bearing the demands of the duties.
心身の故障のため、職務の遂行に支障があり、又はこれに堪えないとき。