Establishment of a flexible audit structure through a change in accounting auditor
First written in FY2021. 7 of 10 entries say "Restated". Latest entry: FY2026.
34 other companies' latest entry also says "Other".
- FY2026Audit tenure and fees updatedAnnual report
「b. Audit tenure 5 years」
The filing states that the audit tenure of みおぎ監査法人 is 5 years and that audit certification fees for the fiscal year were ¥23.6 million. - 2026-06-06RestatedGeneral Meetings of Shareholders
「(1) Name: みおぎ監査法人」
The continued appointment of みおぎ監査法人 as the accounting auditor following the change is confirmed. - FY2025-H1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our interim consolidated financial statements for the interim consolidated accounting period, from 1 April 2024 to 30 September 2024, have been subject to an interim review by みおぎ監査法人.」
The accounting auditor appointed following the change, みおぎ監査法人, conducted an interim review of the interim consolidated financial statements for the first half of FY2025. - FY2024-Q3RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the third-quarter consolidated accounting period, from 1 October 2023 to 31 December 2023, and the third-quarter consolidated cumulative period, from 1 April 2023 to 31 December 2023, have been subject to a quarterly review by みおぎ監査法人.」
The accounting auditor appointed following the change, みおぎ監査法人, conducted a review of the quarterly consolidated financial statements for the third quarter. - 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 consolidated accounting period, from 1 April 2023 to 30 June 2023, and the first-quarter consolidated cumulative period, from 1 April 2023 to 30 June 2023, have been subject to a quarterly review by みおぎ監査法人.」
The accounting auditor appointed following the change, みおぎ監査法人, conducted a review of the quarterly consolidated financial statements for the first quarter of FY2024. - FY2022RestatedAnnual report
「Our audit firm has changed as follows: 84th fiscal year (consolidated and non-consolidated): EY ShinNihon LLC 85th fiscal year (consolidated and non-consolidated): みおぎ監査法人」
みおぎ監査法人, appointed in the previous fiscal year following the change, continues to serve as the accounting auditor for the 85th fiscal year. - FY2022-Q3RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the third-quarter consolidated accounting period, from 1 October 2021 to 31 December 2021, and the third-quarter consolidated cumulative period, from 1 April 2021 to 31 December 2021, have been subject to a quarterly review by みおぎ監査法人.」
The accounting auditor appointed following the change, みおぎ監査法人, conducted a review of the quarterly consolidated financial statements for the third quarter. - FY2022-Q2RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the second-quarter consolidated accounting period, from 1 July 2021 to 30 September 2021, and the second-quarter consolidated cumulative period, from 1 April 2021 to 30 September 2021, have been subject to a quarterly review by みおぎ監査法人.」
The accounting auditor appointed following the change, みおぎ監査法人, conducted a review of the quarterly consolidated financial statements for the second quarter. - FY2022-Q1AchievedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the first-quarter consolidated accounting period, from 1 April 2021 to 30 June 2021, and the first-quarter consolidated cumulative period, from 1 April 2021 to 30 June 2021, have been subject to a quarterly review by みおぎ監査法人. Our accounting auditor has changed as follows: 84th consolidated fiscal year: EY ShinNihon LLC 85th fiscal year, first-quarter consolidated accounting period and first-quarter consolidated cumulative period: みおぎ監査法人」
みおぎ監査法人, whose appointment policy was indicated in the previous fiscal year, conducted the quarterly review for the first quarter of the 85th fiscal year, indicating that the change in accounting auditor has reached the implementation stage. - FY2021First statedAnnual report
「We considered appointing a new accounting auditor from a comprehensive perspective, placing importance on the expectation that the auditor would provide agile auditing suited to the size of our group while maintaining the current level of audit quality, together with an appropriate level of audit fees. As a result, we will appoint みおぎ監査法人 as our new accounting auditor.」
The company has indicated a policy of changing its accounting auditor from EY ShinNihon LLC to みおぎ監査法人, with the expectation of maintaining audit quality while providing agile auditing suited to the company's size.