When a company violates any applicable laws or regulations, it will not only become subject to the penalties under the applicable laws or regulations, but also incur the risk of losing its reputation, its corporate value and perhaps the company itself, which may happen instantly due to the development of Internet. City-Yuwa Partners has experienced many such cases in Japan. Under such circumstances, it is vital for the companies to comply with the applicable laws and regulations and the internal control system. City-Yuwa has provided high-level legal services to clients with respect to compliance and corporate internal control system and will continue to provide those services to meet the various needs of clients.
Such services include the following:

• To interpret and apply relevant laws and regulations, including general corporate laws (such as the Company Act of Japan), finance regulations and criminal regulations. City-Yuwa has criminal law experts who were former prosecutors.
• To advise to officers and employees of clients on the risk of violation of laws and regulations.
• To advise on establishment of internal control system including:
  a) preparation of internal compliance regulations and programs;
  b) internal seminars and study sessions in relation to compliance;
  c) set up of monitoring system, such as compliance committee;
  d) set up of reporting system on implementation of internal compliance regulations and/or programs;
  e) set up of internal management system for any violation of laws or regulations; and
  f) set up of management system to respond to any third party's requests upon occurrence of any violation of laws or regulations, such as explanation and response to government authorities and mass media, etc.