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Supplementary Provisions, Article 12Review

第十二条(検討)

When five years have elapsed after this Act comes into effect, the Government is to examine the certified public accountant system, etc. in consideration of the status of the enforcement of this Act, changes in socioeconomic conditions, etc., and, if it finds it necessary, take required measures based on the results.

政府は、この法律の施行後五年を経過した場合において、この法律の施行状況、社会経済情勢の変化等を勘案し、公認会計士制度等について検討を加え、必要があると認めるときは、その結果に基づいて所要の措置を講ずるものとする。

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