Given this situation, it was difficult for the members of the Audit Committee, except the one full-time member in charge of auditing the finance and accounting functions, to be aware of inappropriate accounting treatment being carried out and continued at Toshiba. Moreover, the full time member of the Audit Committee who was mainly in charge of finance and accounting audit was a former CFO during the timeframe that inappropriate accounting treatments occurred, so that may also be a reason that it was not possible to discover the inappropriate accounting treatments.