Komori
itamiarts (168A) · InitiativeRestated

Change of Accounting Auditor and New Audit Perspective

First written in FY2025. 2 of 5 entries say "Restated". Latest entry: FY2027-H1.

5entries
2years
1from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseFirst statedFY2025AchievedFY2026-H1Restated2026-04-02 – FY2027-H12025: 220252026: 32026
Same theme, other companies
Change of Accounting AuditorA theme 772 companies write about · 1 as a headwind · 34 as a tailwind

94 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 772 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2027-H1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company is receiving an interim review by GYOSEI & CO. of its interim consolidated financial statements for the interim consolidated accounting period from 1 February 2026 to 31 July 2026.」

    Following the change of accounting auditor, the company continues to receive an interim review of its interim consolidated financial statements by GYOSEI & CO.
  2. FY2026RestatedAnnual report

    「The company has entered into an audit agreement with GYOSEI & CO. and is receiving accounting audits from an independent standpoint.」

    The company continues to receive accounting audits from GYOSEI & CO., following the previous change.
  3. 2026-04-02Cited as achievedGeneral Meetings of Shareholders

    「有限責任 あずさ監査法人, which had served as our accounting auditor, changed upon the conclusion of the 26th Annual General Meeting of Shareholders held on 25 April 2025.」

    The notice convening the Annual General Meeting of Shareholders reiterates that the accounting auditor has changed to 仰星監査法人.
  4. FY2026-H1AchievedAnnual report

    「The company's accounting auditor has changed as follows. Fiscal year 26: KPMG AZSA LLC Interim consolidated accounting period of fiscal year 27: GYOSEI & CO.」

    The company confirms that the change of accounting auditor indicated in the previous filing was implemented and that GYOSEI & CO. conducted an interim review for the interim consolidated accounting period of fiscal year 27.
  5. FY2025First statedAnnual report

    「In addition to expecting an audit from a new perspective following the change of accounting auditor, the company selected the new auditor from among candidates after comprehensively considering their expertise, independence and audit quality as accounting auditors suited to the company's business activities and scale, as well as the appropriateness of the audit plan and audit structure and the reasonableness of audit fees.」

    The company describes its policy and procedures for changing the accounting auditor from KPMG AZSA LLC to GYOSEI & CO. as of 25 April 2025.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
No upcoming earnings preview for itamiarts yet. It last moved in the General Meetings of Shareholders of 2026-04-02: "Cited as achieved".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Change of Accounting Auditor and New Audit Perspective | itamiarts inc. (168A) | Komori