8Players – see pages 232 - 233•JICPA, professional body:•small (13,000 members), weak influence. •Regulated by MOF.•Activities restricted to audit and tax. •Not popular with companies. •Auditors tend not to question accounts too much.•Top company executives not usually accountants nor members of JICPA.•Business Accounting Deliberation Council – now Business Accounting Council, gives accounting standard advice.•Accounting Standards Board of Japan, new player – sole responsibility for developing accounting standards, gives advice on policy formulation.