To ensure the transparency and fairness of the voting and selection process for MUSIC AWARDS JAPAN 2026, CEIPA maintains responsibility for the voting and selection procedures while also strictly managing all vote counting and voting results.

CEIPA tasked Deloitte Touche Tohmatsu LLC to perform Agreed-Upon Procedures regarding whether the voting and selection process was conducted in accordance with the MUSIC AWARDS JAPAN 2026 Voting Rule Book (the “Voting Rule Book”), and received a report on the results of those procedures.

These procedures were not conducted as an audit of the voting and selection process, and the resulting report does not provide assurance regarding the process. However, CEIPA has utilized the report as supplementary evidence in concluding that the voting and selection process was conducted fairly in accordance with the Voting Rule Book, and that the related systems and procedures were operated in a transparent manner.