ITGI Japan

Financial Reporting - Japan

Financial Services Agency - FSA

Business Accounting Council
Provisional Translation of ''On the Setting of the Standards and Practice Standards for Management Assessment and Audit concerning Internal Control Over Financial Reporting(Council Opinions)'' - Original issued on Feb. 15,2007, Translation on Apr. 20,2007

Ministry of Economy, Trade and Industry - METI

Commerce and Information Policy Bureau, Office of IT Security Policy
System Management Standard - Supplementary Edition (Guidance for IT Controls over Financial Reporting) - Original issued on Mar. 30 2007, Translation on Oct. 12,2007

System Management Standards - Original issued on Oct. 8,2004, Translation on Aug. 28,2007

The Japanese Institute of Certified Public Accountants - JICPA

Auditing and Assurance Committee Statement No. 82, Practical Guidance for Audits of Internal Control over Financial Reporting - Original issued on Oct. 24 2007, Translation on Aug. 1,2008

Financial Reporting - USA

Securities and Exchange Commission - SEC

Commission Guidance Regarding Management’s Report on Internal Control Over Financial Reporting Under Section 13(a) or 15(d) of the Securities Exchange Act of 1934

Public Company Accounting Oversight Board - PCAOB

Auditing Standard No. 5, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements