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{"id":761,"date":"2014-03-03T17:50:47","date_gmt":"2014-03-03T17:50:47","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/philippines_blog\/2013%e5%b9%b4%e6%b3%95%e5%ae%9a%e7%9b%a3%e6%9f%bb%e3%81%ae%e6%9c%9f%e9%99%90%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6\/"},"modified":"2021-09-01T15:50:55","modified_gmt":"2021-09-01T15:50:55","slug":"statutory-audit","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/statutory-audit\/","title":{"rendered":"2013\u5e74\u6cd5\u5b9a\u76e3\u67fb\u306e\u671f\u9650\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>\u3053\u3093\u306b\u3061\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u7530\u8fba\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u9031\u306f2013\u5e74\u5ea6\u6cd5\u5b9a\u76e3\u67fb\u306e\u671f\u9650\u306b\u3064\u3044\u3066\u304a\u8a71\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u65e2\u306b\u3054\u5b58\u77e5\u306e\u65b9\u3082\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3044\u3066\u306f\u30015\u4e07\u30da\u30bd\u4ee5\u4e0a\u306e\u8cc7\u7523\u3092\u6301\u3064\u4f01\u696d\u306f\u3001\u5916\u90e8\u76e3\u67fb\u4eba\u306e\u76e3\u67fb\u3092\u53d7\u3051\u305f\u6c7a\u7b97\u66f8\u3092BIR\uff08\u5185\u56fd\u6b73\u5165\u5e81\uff09\u3068SEC\uff08\u8a3c\u5238\u53d6\u5f15\u59d4\u54e1\u4f1a\uff09\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u305d\u308c\u3086\u3048\u3001\u901a\u5e38\u5168\u3066\u306e\u4f01\u696d\u306f\u3001\u5e74\u306b1\u56de\u30d5\u30a3\u30ea\u30d4\u30f3\u516c\u8a8d\u4f1a\u8a08\u58eb\u306b\u3088\u308b\u6cd5\u5b9a\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6cd5\u5b9a\u76e3\u67fb\u306e\u76ee\u7684\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u60c5\u5831\u306e\u4fe1\u983c\u6027\u306e\u4fdd\u8a3c\u306b\u3042\u308a\u307e\u3059\u3002\u4f01\u696d\u306e\u7d4c\u55b6\u8005\u304c\u4f5c\u6210\u3057\u305f\u8ca1\u52d9\u8af8\u8868\u304c\u3001\u4f01\u696d\u306e\u5b9f\u614b\u3092\u3059\u3079\u3066\u306e\u91cd\u8981\u306a\u70b9\u306b\u304a\u3044\u3066\u6b63\u78ba\u306b\u8868\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u76e3\u67fb\u3057\u3001\u305d\u306e\u7d50\u679c\u3092\u610f\u898b\u3068\u3057\u3066\u8868\u660e\u3059\u308b\u3053\u3068\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003URL:\u3000<a href=\"http:\/\/ja.wikipedia.org\/wiki\/%E7%9B%A3%E6%9F%BB\">http:\/\/ja.wikipedia.org\/wiki\/%E7%9B%A3%E6%9F%BB<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u6cd5\u5b9a\u76e3\u67fb\u306e\u671f\u9650\u3067\u3059\u304c\u3001\u305d\u308c\u305e\u308c\u306e\u4f01\u696d\u306e\u4ed8\u5c5e\u5b9a\u6b3e\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u4f1a\u8a08\u5e74\u5ea6\u306e\u672b\u65e5\u304b\u3089105\u65e5\u4ee5\u5185\uff08\u66a6\u5e74\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u3067\u3042\u308c\u30704\/15\u307e\u3067\uff09\u306b\u6cd5\u5b9a\u76e3\u67fb\u3092\u6e08\u307e\u305b\u3001\u76e3\u67fb\u6e08\u8ca1\u52d9\u8af8\u8868\u3092BIR\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u5f8c\u3001SEC\u306bBIR\u306e\u53d7\u53d6\u5370\u306e\u3042\u308b\u76e3\u67fb\u6e08\u8ca1\u52d9\u8af8\u8868\u3092\u63d0\u51fa\u3059\u308b\u3068\u3044\u3046\u6d41\u308c\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>BIR\u3078\u306e\u76e3\u67fb\u6e08\u8ca1\u52d9\u8af8\u8868\u306e\u63d0\u51fa\u671f\u9650\u306f\u3069\u306e\u4f01\u696d\u3082\u540c\u3058\u306a\u306e\u3067\u3059\u304c\u3001SEC\u3078\u306e\u63d0\u51fa\u306f\u6df7\u96d1\u3092\u907f\u3051\u308b\u305f\u3081\u4ee5\u4e0b\u306e\u63d0\u51fa\u671f\u9650\u304c\u7279\u5225\u306b\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30102013\u5e74\u5ea6\u66a6\u5e74\u306e\u76e3\u67fb\u6e08\u8ca1\u52d9\u8af8\u8868\u63d0\u51fa\u671f\u9650\u3011<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"290\">\n<p><strong>SEC<\/strong><strong>\u767b\u9332\u66f8\u306e\u767b\u9332\u756a\u53f7\u672b\u5c3e\u306e\u6570\u5b57<\/strong><\/p>\n<\/td>\n<td valign=\"top\" width=\"290\">\n<p><strong>SEC<\/strong><strong>\u3078\u306e\u63d0\u51fa\u671f\u9650<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"290\">\n<p>1\u30012<\/p>\n<\/td>\n<td valign=\"top\" width=\"290\">\n<p>4\/14\uff5e18<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"290\">\n<p>3\u30014<\/p>\n<\/td>\n<td valign=\"top\" width=\"290\">\n<p>4\/21\uff5e25<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"290\">\n<p>5\u30016<\/p>\n<\/td>\n<td valign=\"top\" width=\"290\">\n<p>4\/28\uff5e5\/2<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"290\">\n<p>7\u30018<\/p>\n<\/td>\n<td valign=\"top\" width=\"290\">\n<p>5\/5\uff5e9<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"290\">\n<p>9\u30010<\/p>\n<\/td>\n<td valign=\"top\" width=\"290\">\n<p>5\/12\uff5e16<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>SEC\u3067\u306e\u6df7\u96d1\u3092\u907f\u3051\u308b\u305f\u3081\u30011\u9031\u9593\u3054\u3068\u306b\u63d0\u51fa\u671f\u9650\u3092\u305a\u3089\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u72b6\u6cc1\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u53c2\u7167URL\u300cSEC memorandum circular No.16-2013\u300d\uff1a<\/p>\n<p><a href=\"http:\/\/www.sec.gov.ph\/laws\/memorandumcircular\/CY%202013\/sec%20memo%20no.%2016,%20s2013.pdf\">http:\/\/www.sec.gov.ph\/laws\/memorandumcircular\/CY%202013\/sec%20memo%20no.%2016,%20s2013.pdf<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u6cd5\u5b9a\u76e3\u67fb\u306e\u671f\u9650\u3092\u904e\u304e\u3066\u76e3\u67fb\u6e08\u8ca1\u52d9\u8af8\u8868\u3092\u63d0\u51fa\u3059\u308b\u3068\u3001\u7f70\u91d1\u304c\u767a\u751f\u3057\u3066\u3057\u307e\u3046\u306e\u3067\u3001\u3069\u3061\u3089\u69d8\u3082\u5341\u5206\u306b\u304a\u6c17\u3092\u4ed8\u3051\u4e0b\u3055\u3044\u3002\u66a6\u5e74\u4ee5\u5916\u306e\u4f1a\u8a08\u5e74\u5ea6\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u69d8\u306f\u3001\u6cd5\u5b9a\u76e3\u67fb\u306e\u671f\u9650\u306b\u3064\u3044\u3066\u306f\u7279\u306b\u3054\u6ce8\u610f\u4e0b\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u9031\u3082\u3001\u3069\u3046\u305e\u5b9c\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n<p align=\"right\">\u4ee5\u4e0a<\/p>\n<p style=\"text-align: left;\" align=\"right\"><strong style=\"color: #ff0000; font-size: large;\">\uff1c\u65b0\u30b5\u30fc\u30d3\u30b9\u767b\u5834\uff1e<\/strong><\/p>\n<p><span style=\"color: #ff0000; font-size: large;\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;<\/span><\/p>\n<p><a title=\"\u6d77\u5916\u9032\u51fa\u8cea\u554f\u30b5\u30fc\u30d3\u30b9\" href=\"http:\/\/www.kuno-cpa.co.jp\/qa\/\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/www.kuno-cpa.co.jp\/qa\/qa_bannar.jpg?resize=400%2C200\" alt=\"\u6d77\u5916\u9032\u51fa\u8cea\u554f\u30b5\u30fc\u30d3\u30b9\" width=\"400\" height=\"200\" data-recalc-dims=\"1\" \/><\/a><\/p>\n<p> <a href=\"http:\/\/www.kuno-cpa.co.jp\/form\/\"><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/user_image\/25\/3e\/f87806814f508ad6c53afb0652df2969.jpg\" alt=\"\" border=\"0\" data-recalc-dims=\"1\" \/><\/a><span style=\"font-size: 14px;\">&nbsp;<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"&nbsp; \u3053\u3093\u306b\u3061\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u7530\u8fba\u3067\u3059\u3002 &nbsp; \u4eca\u9031\u306f2013\u5e74\u5ea6\u6cd5\u5b9a\u76e3\u67fb\u306e\u671f\u9650\u306b\u3064\u3044\u3066\u304a\u8a71\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002 &nbsp; \u65e2\u306b\u3054\u5b58\u77e5\u306e\u65b9\u3082\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3044\u3066\u306f\u30015\u4e07\u30da\u30bd\u4ee5\u4e0a\u306e\u8cc7\u7523 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