Accounting Advisor's Duty to Report Article 375 If an accounting advisor detects, during the performance of their duties, misconduct or material facts in violation of laws and regulations or the articles of incorporation in connection with the execution of the duties of the directors, they must report the same to the shareholders (or, for a Company with Company Auditor(s), to the company auditors) without delay.
For the purpose of the application of the provisions of the preceding paragraph to a Company with a Board of Company Auditors, "shareholders (or, for a Company with Company Auditor(s), to the company auditors)" in that paragraph is read as "board of company auditors".
For the purpose of application of the provisions of paragraph (1) to a Company with an Audit and Supervisory Committee, "shareholders (or, for a Company with Company Auditor(s), to the company auditors)" is deemed to be replaced with "Audit and Supervisory Committee".
For the purpose of the application of the provisions of paragraph (1) to a Company with a Nominating Committee, etc., "directors" in that paragraph is read as "executive officers or directors" and "shareholders (or, for a Company with Company Auditor(s), to the company auditors)" in the same paragraph is read as "audit committee".