会計検査院 (Board of Audit of Japan)

Summary

The 会計検査院 (Board of Audit of Japan, BAJ) is constitutionally established under Article 90 of the Constitution of Japan and governed by the 会計検査院法 (Board of Audit Act, Act No. 73, 1947). The Board consists of three Commissioners appointed by the Cabinet with the consent of both Houses of the Diet (House of Representatives and House of Councillors) for a single non-renewable 7-year term; Commissioners may be removed only for cause (mental incapacity, criminal conviction, or disciplinary dismissal from another public office). The BAJ audits all national government revenues and expenditures and reports annually to the Cabinet, which transmits the report to the Diet. Under the Board of Audit Act, the BAJ has broad statutory access rights to all accounts, documents, and information necessary for audit purposes; it may also conduct on-site inspections. The BAJ does not hold formal subpoena or compel-testimony powers in the judicial sense, but its statutory access rights are enforceable by administrative sanction. Annual audit reports are submitted to the Cabinet and presented to the Diet, and are published in full.