Supplementary Provisions, Article 5Transitional Measures Concerning Audit Certification by a Certified Public Accountant or Audit Corporation

In the case where, pursuant to Article 3, paragraph (1) or (2) of the Supplementary Provisions or paragraph (3) of the preceding Article, a person is able to engage in the services referred to in Article 2, paragraph (1) with respect to the financial documents of a listed company, etc., the person is deemed to be a certified public accountant or audit corporation that has received the registration under Article 34-34-2 of the New Certified Public Accountants Act, and the provisions of Article 193-2, paragraphs (1) and (2) of the Financial Instruments and Exchange Act as amended by the provisions of Article 2 apply.