Japan10 entries from 9 of our maps, in one place. Open a map to see Japan beside the rest of the world.
Public audit-oversight bodies (POBs) and IFIAR membership by country
PAO: Japanese Institute of Certified Public Accountants (JICPA) · ~4,000 registered audit firms · ~30000 registered auditors · IFIAR member (both CPAAOB and FSA). CPAAOB oversees JICPA QA reviews; JICPA is mandatory PAO
Sustainability-reporting standards adopted by country (ESRS, ISSB, GRI, TCFD)
Prime Market listed companies ≥¥3 trillion market cap (from FY 2027) · FY 2027 (mandatory for largest); voluntary from FY 2024 · SSBJ Standards finalized Mar 2025; FSA to mandate for top-tier listed
Accountancy bodies (PAOs) and their IFAC membership, by country
IFAC member · Confederation of Asian and Pacific Accountants (CAPA) · Founded 1949
Where company financial statements are filed and published, by country
Listed companies: full financials via EDINET. All joint-stock companies (KK): submission to Legal Affairs Bureau · EDINET publishes listed company reports freely; general companies: https://www.houjin-bangou.nta.go.jp/ for corporate number
Gross annual pay of accountants and external auditors, in US dollars (2026)
Modelled values use global occupational multipliers; use as directional estimates.
Gross pay in nominal US dollars (2026), not adjusted for living costs.
The main challenge for accounting and audit in each country, from public evidence (2026)
The regulator identifies recurring deficiencies in accounting estimate procedures and responses to fraud risks.
Source: functions; and (news or professional publication)
National & global awards for the best annual reports and corporate reporting
Nikkei Inc. · Integrated report; annual report; ESG/non-financial information · Japanese companies publishing integrated/annual reports
GDP per capita (current US$), 2025 — World Bank Open Data
GDP per capita (current US$), 2025 · High income · over $14,005
Milestones in accounting and auditing, from clay tokens to sustainability reporting
A Japanese audit practice is founded and later becomes part of Deloitte.
Independent audit regulators established IFIAR to share knowledge and promote cooperation in audit oversight and audit quality.
No live listings in Japan right now.
Not on these maps yet: Accounting News.
