Japan introduced a new system of participation in account by enacting `Corporation Act`. In 2005, the Japan Corporation Act adopted the audit committee system which has have no parallel in history. And, corporation in Japan can choose either an audit committee or an auditor. Though the audit committee system was introduced in order to enhance the transparency and clearness of corporate management. I think it is preferable to reform it. In order to improve the present audit and account system, the accounting participator system should be introduced, the executive officer system will strengthen the monitoring function and decision making of the board of directors. And the independence of the members of the audit committee should be strengthen. In addition, the problem of self-auditting contradiction should be solved.