Japan Certified Accountants Association - disciplinary action against 43 members for dishonestly pretending to take training

 Recently NHK reported the following:

日本公認会計士協会 会員43人を懲戒処分 研修の受講装う不正で

2021年3月9日 21時29分

 大手監査法人の「あずさ監査法人」に所属する83人の公認会計士が、法律で義務づけられているオンラインの研修を受講したように装う不正を行っていたとして、日本公認会計士協会はこのうちの43人を懲戒処分にしました。

日本公認会計士協会の発表によりますと、「あずさ監査法人」の公認会計士83人は、公認会計士法で一定の単位の取得が義務づけられている、監査業務や職業倫理などについてのオンライン研修の受講で不正を行っていました。

1台の端末から2つの研修に同時にログインして、受講を済ませたように装っていたということです。

日本公認会計士協会は内部告発を受けて調査を進め、不正を認定したということで、単位を取り消した結果、基準を満たさなくなった43人を戒告や協会の会員としての権利を1か月から3か月停止する懲戒処分にしました。

会員権の停止によって協会の会合への出席などができなくなりますが、公認会計士の資格そのものに影響はなく、通常の監査業務は制限されないということです。

また、日本公認会計士協会は、あずさ監査法人についても協会の会員としての権利を1か月停止する懲戒処分を行いました。

協会の手塚正彦会長は記者会見で「法律で義務づけられた研修であるという理解が十分に進んでいなかった。重く受け止めたい」と述べました。

 Translation

The Japan Certified Public Accountants Association found out that 83 certified accountants belonging to a major audit firm the "Azusa Audit Corporation" were fraudulently pretending to have taken online training as required by law, and disciplinary action was dished out to 43 people.

According to the announcement by the Japanese Institute of Certified Public Accountants, 83 certified public accountants of "Azusa Audit Corporation" were fraudulent in attending online training on auditing work and professional ethics, which were required in order to obtain certain credits under the Certified Public Accountants Act.

It was about logging into two training sessions at the same time from one terminal and pretended to have completed the training.

The Japan Institute of Certified Public Accountants proceeded with the investigation after receiving a whistleblower. Fraud was confirmed and as a result credits were canceled, 43 people who became below the criteria were reprimanded, and their right to be a member of the association was suspend from 1 month to 3 months as a disciplinary action.

The suspension of membership could prevent them from attending meetings of the association, but it would not affect their qualification as a certified accountant; and would not limit their regular auditing work.

In addition, the Japan Certified Public Accountants Association had also taken disciplinary action to suspend the rights of Azusa Audit Corporation as a member of the association for one month.

At a press conference the association's chairman Masahiko Tezuka said "the fact that the training as required by law has not been voluntarily taken up. I would like to take it seriously."

              So, it is shocking to know that as professionals, they could cheat the system by fraudulently attending online training on auditing work and professional ethics. Obviously, these people have violated their professional ethics.