Response Through Establishing a Third-Party Committee and Changing the Accounting Auditor
First written in FY2019. 10 of 15 entries say "Restated". Latest entry: FY2025-H1.
95 other companies' latest entry also says "Restated".
- FY2025-H1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a review by Alpha Audit Corporation of the interim consolidated financial statements for the interim consolidated accounting period from 1 April 2024 to 30 September 2024.」
The company continues to undergo an interim review of its interim consolidated financial statements by Alpha Audit Corporation, and no material changes in the financial reporting review structure are disclosed. - FY2024-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by Alpha Audit Corporation of the quarterly consolidated financial statements for the third quarter of the consolidated accounting period, from 1 October 2023 to 31 December 2023, and the third quarter cumulative period, from 1 April 2023 to 31 December 2023.」
A review of the consolidated financial statements for the third quarter was conducted by Alpha Audit Corporation, and the financial reporting review system with that audit firm as the provider has been maintained. - FY2024-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Alpha Audit Corporation of the quarterly consolidated financial statements for the first-quarter consolidated accounting period and the first-quarter cumulative period from 1 April 2023 to 30 June 2023.」
A review of the first-quarter consolidated financial statements was conducted by アルファ監査法人, and a financial reporting review system with that audit firm as the responsible provider continues. - FY2023-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Alpha Audit Corporation of the quarterly consolidated financial statements for the third quarter consolidated accounting period (from 1 October 2022 to 31 December 2022) and the cumulative third quarter consolidated accounting period (from 1 April 2022 to 31 December 2022).」
Alpha Audit Corporation reviewed the consolidated financial statements for the third quarter, and the Group continues to maintain its financial reporting review structure with the same audit corporation. - FY2023-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by アルファ監査法人 of the quarterly consolidated financial statements for the first quarter of the current consolidated accounting period, from 1 April 2022 to 30 June 2022, and the cumulative first quarter, from 1 April 2022 to 30 June 2022.」
The Company continues to have its quarterly consolidated financial statements reviewed by Alpha Audit Corporation. - FY2022AdvancedAnnual report
「The 37th fiscal year (from 1 April 2021 to 31 March 2022) (consolidated and non-consolidated): アルファ監査法人」
The annual report confirms that Alpha Audit Corporation, appointed in the previous fiscal year, conducted the audit of the consolidated and non-consolidated financial statements for the 37th fiscal period. - FY2022-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by Alpha Audit Corporation of the quarterly consolidated financial statements for the third quarter of the consolidated accounting period, from 1 October 2021 to 31 December 2021, and the third quarter cumulative period, from 1 April 2021 to 31 December 2021.」
Alpha Audit Corporation reviewed the consolidated financial statements for the third quarter, and the Group continues to maintain its financial reporting review structure with the same audit corporation. - FY2022-Q1AdvancedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Alpha Audit Corporation of the quarterly consolidated financial statements for the first quarter of the consolidated fiscal year, covering the period from 1 April 2021 to 30 June 2021, and the cumulative first-quarter period, also covering the period from 1 April 2021 to 30 June 2021.」
アルファ監査法人, appointed in the previous fiscal year, actually conducted a quarterly review of the quarterly consolidated financial statements for the first quarter from April to June 2021. - FY2021Change of audit firmAnnual report
「Yamato Audit Corporation changed from the position of accounting auditor upon the expiration of its term of office at the conclusion of the 36th Annual General Meeting of Shareholders held on 25 June 2021. Accordingly, Alpha Audit Corporation was newly appointed as the accounting auditor at that Annual General Meeting of Shareholders.」
やまと監査法人 stepped down on the expiry of its term, and アルファ監査法人 was appointed as the new accounting auditor. The entity responsible for the financial reporting system provided by the audit corporation has changed. - FY2021-Q3RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by やまと監査法人 of its quarterly consolidated financial statements for the third quarter of the consolidated fiscal period from 1 October 2020 to 31 December 2020 and the cumulative third quarter from 1 April 2020 to 31 December 2020.」
Yamato Audit Corporation conducted a review of the third-quarter consolidated financial statements, and the financial reporting review structure remains in place. - FY2021-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Yamato Audit Corporation of its quarterly consolidated financial statements for the quarterly consolidated accounting period from 1 July 2020 to 30 September 2020 and the cumulative quarterly consolidated accounting period from 1 April 2020 to 30 September 2020.」
A review of the consolidated financial statements for the second quarter was conducted by Yamato Audit Corporation, and the financial reporting review system conducted by that audit firm has been maintained. - FY2020RestatedAnnual report
「The consolidated fiscal year and fiscal year of the Company Yamato Audit Corporation」
The company continues to use やまと監査法人 as its accounting auditor for the current fiscal year, maintaining an audit structure covering the consolidated financial statements and internal controls. It also describes coordination through regular reporting meetings involving the Audit & Supervisory Committee, the Internal Audit Office, and the accounting auditor. - FY2020-Q3RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by やまと監査法人 of its quarterly consolidated financial statements for the third quarter consolidated accounting period (1 October 2019 to 31 December 2019) and the third quarter consolidated cumulative period (1 April 2019 to 31 December 2019).」
やまと監査法人 conducted a review of the quarterly consolidated financial statements for the third-quarter consolidated accounting period and cumulative period. The company continues the system of having the audit firm appointed in the previous fiscal year review its financial reporting. - FY2020-Q1AdvancedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by やまと監査法人 of its quarterly consolidated financial statements for the first quarter consolidated accounting period (1 April 2019 to 30 June 2019) and the first quarter consolidated cumulative period (1 April 2019 to 30 June 2019).」
やまと監査法人, which was appointed in the previous fiscal year, has actually conducted a quarterly review of the quarterly consolidated financial statements for April to June 2019. - FY2019First statedAnnual report
「We had been consulting with Asuka Audit Corporation, our accounting auditor, regarding the response to this matter. However, because the audit firm determined that there was a considerable possibility that explanations of past financial results had differed from the facts and that improper accounting practices had been used, we mutually agreed to terminate the audit agreement on the same day.」
In response to improper accounting practices, the Company established a third-party committee and terminated its agreement with the former audit firm on 18 May 2018. After appointing 2 certified public accountants, the Company appointed Yamato Audit Corporation as its new accounting auditor at the annual general meeting in June 2019.