Admission Category. *The Quota includes the quota of the other programs in the Accounting School and the other admission categories

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Tohoku University Accounting School 2018 Academic Year Program in International Accounting Policy Application Guidelines for Student Screening (October Entrance) (Standard Entrance Examination) Tohoku University s Accounting School will be accepting applications from prospective students for the Program in International Accounting Policy. The Program in International Accounting Policy in the Accounting School was established to foster skilled professionals who can solve the problems which developing countries face with regards to accounting, finance, and public policy; and enable those professionals to potentially assume future leadership roles in these fields. All lectures in this program are taught in English and conducted in Tokyo or its immediate vicinity. Students who complete this program will be conferred a Master of Accountancy from Tohoku University. 1. Enrollment Quota Quota* 40 Students Admission Category Program in International Accounting Policy Standard Entrance Examination *The Quota includes the quota of the other programs in the Accounting School and the other admission categories (different screenings will be conducted) for this program. 2. Application Qualifications etc. To be eligible, you must have or be expected to have one of the qualifications listed in the Qualifications for Admission (see list below) by September 30, 2018 and fulfill the language proficiency requirement. This language requirement corresponds to TOEFL ibt Test score of 79 or higher (for TOEFL PBT Test 550 or higher) or an IELTS score of 6 or higher. 1 You are a graduate of a Japanese University 2 You have a bachelor's degree in accordance with a National Institution for Academic Degrees and Quality Enhancement of Higher Education 3 You have completed a 16-year school education program overseas 4 While in Japan you have completed a 16-year program of school education by taking classes via distance learning offered by an overseas school 5 While in Japan you have completed a curriculum of an overseas university (you must have already completed a 16-year program of school education in the relevant country) at an educational facility that is ranked within the relevant country's educational system and has been designated separately by the Minister of Education, Culture, Sports, Science and Technology (hereafter, "Minister of Education") 6 Students who have been conferred a degree equivalent to a bachelor's degree upon completion of a curriculum that has a course term of three years or longer at a university or other school (limited to schools whose overall educational and research activities have been evaluated by the relevant 1

country's government or a government-approved individual, or are designated separately as having met this requirement by the Minister of Education) in a foreign country (including cases in which the student completed the curriculum by taking subjects conducted by said school via distance learning while the student resided in Japan, and cases in which the student has completed a curriculum at an educational facility that is positioned within that country's educational system as per the previous item). 7 You have completed a professional program (the program must have a course term of more than four years or fulfill other criteria stipulated by the Minister of Education) at a special technical school after the date stipulated by the Minister of Education on which that school was specially designated by the Minister of Education 8 You have been certified by the Minister of Education (Notification No. 5 in 1955 of the Ministry of Education) 9 You have been enrolled at a university for three or more years, have completed a 15-year program of school education overseas, or have completed a 15-year program of school education by taking classes in Japan through distance learning offered by a school overseas, or in Japan while enrolled in an educational program (15-year program of school education in the relevant nation) in an overseas university you have completed a program, designated by the Minister of Education, at an educational facility that is positioned within your nation's educational system and have acquired outstanding results in the prescribed credits at this Tohoku University graduate school 10 You have enrolled in the graduate school of another university (hereafter "another graduate school") in accordance with the School Education Act, Article 102, Item 2, and possess sufficient academic abilities to receive an education at this Tohoku University graduate school 11 Through individual entrance qualification screening, you have been acknowledged to possess academic abilities either equal to or exceeding those of a university graduate and are at least 22 years old Note 1 : If you wish to apply using Application Qualifications items 6, 9, 10 or 11 above, please contact igsap_office@grp.tohoku.ac.jp in advance. Note 2 : TOEFL, TOEFL ibt, TOEFL ITP and TOEIC are registered trademarks of Educational Testing Service (ETS). Note 3 : If you are a native speaker of English or graduated from a university in the U.K., the U.S., Canada, Australia, New Zealand, and other countries which use English as an official language, you may not be required to submit a TOEFL or IELTS score. Please contact the IGSAP Office (igsap_office@grp.tohoku.ac.jp) in advance and follow our instructions. 3. Application Materials Applicants should submit the following documents by mail or by submitting them directly to the Accounting Graduate School. The official application forms are available from the admissions section of the International Graduate School of Accounting Policy website (http://www.econ.tohoku.ac.jp/econ/igsap/). Please print and complete them. It is also required that you submit an original certificate or copy with notarization (a copy with a dated stamp from your department/university) included in the document at the 2

time of filing. (1) Application, Curriculum Vitae (using Tohoku University s Official Form) Attach a photo (5 cm high, 4 cm wide), taken within the last three months, in the space provided on the form. (2) Photo for certification (not required for Japanese citizens or foreigners already living in Japan). Attach two photos (They must be 4 cm high and 3 cm wide, on a white background. Other sizes will not be accepted. Please pay attention to the size because it is different from the size of the photo attached in (1) Application.). These will be used for the Certificate of Eligibility for Resident Status of Japan, conferred by the Immigration Bureau in Japan. (3) Academic Transcript (not required for students who graduated from the Tohoku University Faculty of Economics.) Submit a transcript from your university or the university from which you most recently graduated. (4) Certificate of Graduation (or Expected Graduation) (not required for students who graduated from the Tohoku University Faculty of Economics). If you are applying under item 2 of the above 2. Application Qualifications etc., submit your bachelor's diploma (or certificate of expected graduation). (5) One letter of recommendation from your academic advisor or equivalent (using Tohoku University s Official Form) A letter from the Dean of your school or line manager in your workplace is also acceptable. (6) Essay (1,000 words in English, using Tohoku University s Official Form) (7) TOEFL Test or IELTS Score 1 If submitting a TOEFL score, please have ETS send the Official Score Report for your test, dated on or after March 1, 2016, to this graduate school by the admission deadline. The Institution Code is B816 (Tohoku University Accounting School). Also, please submit a copy of the Examinee Score Record, along with other application documents. We only accept TOEFL ibt or TOEFL PBT.We do not accept group test program (Institutional Testing Program) like TOFEL ITP. 2 If submitting an IELTS score, please submit the IELTS Test Report Form (official certificate) original or copy, for your test, dated on or after March 1, 2016. (8) Examination Fee: JPY 30,000 If paying by mail, please use a regular postal money order, leaving the payee information blank. The Japanese government s Ministry of Education (monbukagakusho: MEXT) Scholarship Students who would like to go through the extension procedure of his/her student period are not required to pay the fee. Additionally, some applicants who suffered losses due to the Great East Japan Earthquake or the 2016 Kumamoto Earthquake are specially exempted from paying the examination fees. For details, please visit the Accounting School s website at the webpage titled 入学案内 (introduction to enrollment). We will update the webpage when the details are decided. All the pages including the titles are written in Japanese. In addition, if you are a foreigner and reside outside of Japan when you apply for this program, you can pay the examination fee by using the electronic payment system via the website. In such a case, please contact igsap_office@grp.tohoku.ac.jp in advance of the application period. 3

(9) Proof of expected funding. (if applicable) (10) Resident Registration This must be submitted only if you are a foreigner currently residing in Japan (unless your period of residence is less than 90 days). (11) General Test score for the GRE (Graduate Record Examination) (optional) If you took the GRE (Graduate Record Examination) General Test, please submit a copy of your score sheet. (12) Score Report of GMAT (Graduate Management Admission Test) (optional) If you took the GMAT (Graduate Management Admission Test), please submit a score report of it. (13) Insurance Enrollment Pledge (except those persons who have Japanese citizenship) (using Tohoku University s Official Form) (14) Copy of passport photo page (except for those persons who have Japanese citizenship or foreign citizens who reside in Japan.) (15) Check List of Application Materials (using Tohoku University s Official Form) Note 1 : Submitted documents should be written in English or Japanese. Documents printed in a language other than English or Japanese should be translated into English or Japanese. However, the Essay mentioned in item (6) of the above Application Materials must be written in English. 2 : The Application Materials must be sent collectively and directly. DO NOT send in separately and in pieces. However, with regards to letters of recommendation, if the letter-writers prefer to send these to us separately themselves, they may do so. 3: Application Materials (7) TOEFL Test Official Score Report must be forwarded to the Graduate School directly. 3: After submitting the application, your application documents cannot be withdrawn, altered or returned. The examination fee cannot be refunded. 4: We cannot accept incomplete applications. Particularly, if your application documents are damaged or unreadable, they will be considered incomplete. 4. Application Period Application Period: April 10th (Tue.) ~ April 24th (Tue.), 16:00 (JST) 2018. (We will accept applications in person from 8:30 to 12:45 and from 13:45 to 16:00 (JST). We cannot receive applications on Saturdays, Sundays or National Holidays.) 5. Mailing Address 980-8577 Miyagi-ken, Sendai-shi, Aoba-ku, Katahira 2-1-1, Tohoku University Accounting School, Accounting School Office Send application documents by registered mail, or EMS, DHL, FEDEX, etc. Application materials will not be returned. 6. Screening 4

You will be evaluated based on your submitted documents. 7. Admission Notification You will be informed of the results of your application by e-mail and in writing during the following periods: The beginning of June, 2018 (Expected) 8. Entrance Procedures Detailed Information on the entrance period and procedures will be provided in the enrollment documents sent after the announcement of successful applicants. 9. Required Fees (1) Entrance Fee: JPY 282,000 (estimated) [to be paid during the entrance period mentioned in 8, above] (2) Yearly Tuition: JPY 589,300 (One-Semester Tuition: JPY 294,650) (estimated) [paid in October 2018 entrance period or later] Notes 1: If tuition amounts are revised during your term of enrollment, the new tuition will become applicable from the time of that revision. 2: Information on waivers and deferments of tuition fees will be provided in the entrance procedure documents sent after the announcement of successful applicants. 10. Entrance Period The matriculation period will commence from October 2018. 11. Enrollment Period This is a 2-year program. However if you have special circumstances, you can apply for extension of the enrollment period. If you are permitted an extension of your enrollment period, tuition will be divided equally into the total number of years in the course of study when completing by the standard study term. Before you apply extension of enrollment period, please contact: igsap_office@grp.tohoku.ac.jp 12. Notes (1) If you have questions about applying, please contact: igsap_office@grp.tohoku.ac.jp (2) After entering, you must enroll in the following schemes: (a) Personal Accident Insurance for Students Pursuing Education and Research (Gakkensai) and (b) Student General Liability Insurance (Gakubai). Additionally, if you will rent private housing, you must enroll in an insurance/mutual relief policy, such as Comprehensive Renters' Insurance for Foreign Students Studying in Japan. 13. Policy on the Handling of Personal Information (1) Any personal information gathered by Tohoku University will be treated with due care in compliance with the Law for the Protection of Personal Information Retained by Independent Administrative Institutions, and the Act on the Protection of Personal Information of Tohoku University.Security measures will be taken if necessary to protect private information. 5

(2) Personal information used in screening applicants, such as examination scores, will be used for educational purposes, such as selecting applicants, support during admissions procedures, follow-up surveys, and post-admission student support (scholarship/tuition waivers and health management etc.), and in connection with tuition collection. (3) In some cases, tasks related to entrance examinations and educational affairs may be outsourced to third-party contractors (hereafter, "subcontractors"). If necessary, all or some personal information may be provided to subcontractors as per the Act on the Protection of Personal Information of Tohoku University. January 2018 2-1-1 Katahira, Aoba-Ku, Sendai 980-8577, JAPAN Tohoku University Accounting School TEL: +81-22-217-6276 E-mail: igsap_office@grp.tohoku.ac.jp International Graduate School of Accounting Policy website http://www.econ.tohoku.ac.jp/econ/igsap/english/index.html 6