- JPN SESC published the latest issue of findings in the disclosure inspection casebook.
- Document dated 31 August 2023, received from SESC September 10, summarized September 12.
- Follows JPN SESC Sep. 2022 published disclosure inspection casebook.
- Includes JPN SESC's recent disclosure inspection efforts, violations of disclosure regulations identified during inspections, background/causes, corrective measures.
- Adds to 2021 casebook cases with completed disclosure inspections from July 2022 to June 2023, penalty payment order recommendations for violations of disclosure rules.
- Presents cases of violations such as fictitious recording of sales, overreporting of sales by agent transactions, failure to record important non-financial information.
- Provides explanations in the supervisory committee's columns about the disclosure system, internal control that were highlighted through recent disclosure inspections.