System overview

Concept of BAI’s pre-consulting service

When audited entities encounter difficulties in decision making when they promote proactive governance in the public interest such as improvement of irrational regulations, especially due to discrepancy between statutes and reality, unclear regulations, the BAI pre-consulting service is available. Upon the request for BAI’s interpretations of relevant regulations in advance, the BAI presents its opinion.

A new provision has been added to relieve auditees of the responsibilities for the consequences such as a disciplinary measure or warning, etc. when they performed their duties according to the pre-consultation suggestions, presuming that they satisfy the requirements for exemption, provided that there are no extraordinary circumstances (ex: personal interests).

※ When those who are audited by the BAI have performed their duties according to the pre-consultation suggestions of the BAI or the internal audit body, they shall be presumed to have satisfied the requirements for exemption. ("Rules on the operation of the audit appeals system, including the execution from disciplinary measures for proactive actions"))