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<p>oversee auditing performed by external <a href="page.php?w=certified_public_accountant">certified public accountant</a>s, i.e. <a href="page.php?w=external_auditors">external auditors</a>.</p>

<p>Statutory auditors are often selected from among the senior management of the company, or are former directors of related companies (such as suppliers or <a href="page.php?w=keiretsu">keiretsu</a> partners).</p>

<p>The role of the statutory auditor in Japan is distinct from the role of an <a href="page.php?w=external_auditor">external auditor</a> or</p><p>
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