Attendance at Board of Directors Meetings Article 376 Accounting advisors (in cases where accounting advisors are audit firms or tax accountant corporation, the members who are to perform the duties of the accounting advisors; hereinafter the same applies in this Article) of a Company with a Board of Directors must attend the board of directors meetings that effect the approval under Article 436, paragraph (3), Article 441, paragraph (3) or Article 444, paragraph (5). In such cases, accounting advisors must state their opinions if they regard it necessary.
At a Company with Accounting Advisor(s), a person who is to call the board of directors meetings under the preceding paragraph must dispatch the notice thereof to each accounting advisor no later than one week (or if a shorter period of time is provided for in the articles of incorporation, such shorter period of time) prior to the day of such board of directors meeting.
In order to hold a board of directors meeting under paragraph (1) without the calling procedures pursuant to the provisions of Article 368, paragraph (2) at a Company with Accounting Advisor(s), the consent of all accounting advisors must be obtained.
