◆Kochi University (National University Corporation) is accepting applications for candidates for the position of Financial Auditor for the fiscal year 2026
Release Date:
December 15, 2025
Kochi University
Kochi University (National University Corporation) is seeking candidates for the position of Call for Applications for Candidates for the Fiscal Year 2026 Financial Auditor
Under the National University Corporation Act, national university corporations are required to undergo audits by accounting auditors.
With regard to this accounting auditor, Article 40 of the General Law on Independent Administrative Agencies (hereinafter referred to as the “Applied General Law”), as applied mutatis mutandis pursuant to Article 35-2 of the National University Corporation Law, stipulates that the Minister of Education, Culture, Sports, Science and Technology shall appoint the accounting auditor; however, in making such an appointment, each national university corporation is required to select candidates for the position and submit a list of such candidates to the Minister of Education, Culture, Sports, Science and Technology.
Accordingly, we are soliciting proposals from audit firms or certified public accountants interested in serving as the University’s accounting auditor for the fiscal year 2026. Applicants are requested to submit the required documents as outlined below.
Record
1. Items to be Included in the Proposal Document
See the attached " .”
2. Submission Deadline:
Must be received by 5:00 PM on Friday, January 30, 2026 (in-person submissions are also accepted)
3. Number of Copies to Submit
Proposal: 10 copies (1 copy of the quotation)
Brochures or other materials describing your company: 10 copies
4. Other Matters
(1) Qualifications of the Accounting Auditor
The accounting auditor must satisfy all of the following conditions.
・Must be an audit firm or a certified public accountant possessing the qualifications prescribed in Article 41 of the Act on the Application of General Provisions.
・Must not be subject to any grounds for disqualification under Article 337, Paragraph 3 of the Companies Act.
・Must not violate the disqualification provisions for accounting auditors set forth in Articles 24 and 34 of the Certified Public Accountants Act, and Articles 7 and 15 of the Enforcement Order of the Certified Public Accountants Act.
(2) Regarding the Selection Period and Contract Term for Candidates
This selection process covers candidates for accounting auditors for a multi-year period spanning fiscal years 2026 through 2028. However, since appointment by the Minister of Education, Culture, Sports, Science and Technology is required each fiscal year, the contract term will be for a single fiscal year. For contracts covering fiscal years 2027 and 2028, candidates will be required to submit a report on the results of the previous fiscal year’s audit work and an audit plan for the following fiscal year.Based on this information, the University will conduct an evaluation and verification; only if deemed appropriate will we proceed to request the Minister of Education, Culture, Sports, Science and Technology to appoint the auditor for the subsequent fiscal year.
Please note that the term of office for the financial auditor in each fiscal year shall be from the date of appointment as stipulated in Article 42 of the Act on the Application of General Provisions to Public Institutions until the date of the Minister of Education, Culture, Sports, Science and Technology’s approval of the financial statements for the relevant fiscal year.
(3) Selection Process for Candidates
Candidates for the position of accounting auditor will be selected based on the content of the submitted proposals, through a document review and presentation evaluation conducted in accordance with the University’s “Evaluation Criteria.”
Details regarding the presentation will be provided to applicants separately.
(4) For an overview of the university and other information, please visit our official website:
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Please note that proposal documents and other materials submitted by applicants are subject to disclosure as official documents under the Act on Access to Information Held by Independent Administrative Agencies and Other Entities. Therefore, if there are any items you wish to keep confidential, please specify them.
Submission and Inquiry Address for Proposal Documents, etc.
2-5-1 Akebono-cho, Kochi City, 780-8520
Kochi University Corporate Audit Office (Contacts: Kuboyama, Nakanishi)
TEL: 088 (844) 8976 E-Mail:hk01@kochi-u.ac.jp