Change in Audit Firm
First written in FY2021-Q1. 11 of 13 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 an interim review by Taiyo Audit Corporation of the interim consolidated financial statements for the interim consolidated accounting period from 1 July 2024 to 31 December 2024.」
The interim review by Taiyo Audit Corporation has continued since the change in audit firms. - FY2024Reappointment of the Audit Firm After Administrative Disciplinary ActionAnnual report
「Taiyo Yusei Audit Corporation received an administrative business suspension order from the Financial Services Agency dated 26 December 2023. An overview is provided below.」
The Financial Services Agency's three-month business suspension and business improvement order concerning Taiyo Audit Corporation after the change in audit firms were disclosed. Following explanations and hearings by the audit and supervisory committee, Taiyo Audit Corporation was reappointed as the accounting auditor for the 58th fiscal period. - FY2024-Q2RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Taiyo Audit Corporation of the quarterly consolidated financial statements for the consolidated accounting period from 1 October 2023 to 31 December 2023 and the cumulative second quarter from 1 July 2023 to 31 December 2023.」
The quarterly review by Taiyo Audit Corporation has continued since the change in audit firms. - FY2024-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the first quarter (1 July 2023 to 30 September 2023) and the cumulative first-quarter period (1 July 2023 to 30 September 2023) were reviewed by 太陽有限責任監査法人.」
The quarterly review by Taiyo Audit Corporation has continued since the change in audit firms. - 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 Taiyo Audit Corporation of the quarterly consolidated financial statements for the consolidated accounting period from 1 January 2023 to 31 March 2023 and the cumulative third quarter from 1 July 2022 to 31 March 2023.」
The quarterly review by Taiyo Audit Corporation has continued since the change in audit firms. - FY2023-Q2RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Taiyo Audit Corporation of the quarterly consolidated financial statements for the consolidated accounting period from 1 October 2022 to 31 December 2022 and the cumulative second quarter from 1 July 2022 to 31 December 2022.」
The quarterly review by Taiyo Audit Corporation has continued since the change in audit firms. - 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 Taiyo Audit Corporation of the quarterly consolidated financial statements for the consolidated accounting period from 1 July 2022 to 30 September 2022 and the cumulative first quarter from 1 July 2022 to 30 September 2022.」
The quarterly review by Taiyo Audit Corporation has continued since the change in audit firms. - 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 Taiyo Audit Corporation of the quarterly consolidated financial statements for the consolidated accounting period from 1 January 2022 to 31 March 2022 and the cumulative third quarter from 1 July 2021 to 31 March 2022.」
The quarterly review by Taiyo Audit Corporation has continued since the change in audit firms. - FY2022-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we undergo quarterly reviews by Taiyo LLC of the quarterly consolidated financial statements for the second quarter of the consolidated fiscal year and the cumulative second-quarter period.」
The quarterly review by Taiyo Audit Corporation has continued since the change in audit firms. - FY2022-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by Taiyo Audit Corporation of the quarterly consolidated financial statements for the first-quarter consolidated accounting period and cumulative first-quarter period.」
The quarterly review by Taiyo Audit Corporation has continued since the change in audit firms. - FY2021-Q3RestatedAnnual report
「The Company's audit firm has changed as follows. Consolidated fiscal year ended [the Company's] 53rd fiscal period: Ark Audit Corporation; consolidated accounting period and cumulative third quarter of the 54th fiscal period: Taiyo Audit Corporation.」
It has been reconfirmed that Taiyo Audit Corporation was the audit firm during the third quarter of the 54th fiscal period. - FY2021-Q2RestatedAnnual report
「The Company's audit firm has changed as follows. Consolidated fiscal year ended [the Company's] 53rd fiscal period: Ark Audit Corporation Consolidated accounting period and cumulative second quarter of the 54th fiscal period: Taiyo Audit Corporation」
It has been reconfirmed that, during the second quarter of the 54th fiscal period, the audit firm had changed from Ark Audit Corporation to Taiyo Audit Corporation. - FY2021-Q1First statedAnnual report
「The Company's audit firm has changed as follows. Consolidated fiscal year ended [the Company's] 53rd fiscal period: Ark Audit Corporation; consolidated accounting period and cumulative first quarter of the 54th fiscal period: Taiyo Audit Corporation.」
The filing states that, from the first quarter of Fiscal Year 54, the independent auditor changed from Ark Audit Corporation to Taiyo Audit Corporation.