Change in audit firm
First written in FY2017-Q2. 17 of 22 entries say "Restated". Latest entry: 2026-08-14.
33 other companies' latest entry also says "Other".
- FY2026-H1Change of audit firmAnnual report
「In addition, the Company's audit firm has changed as follows. Consolidated fiscal year 33 Shibata Certified Public Accountant Office, Otaki Certified Public Accountant Office Interim consolidated accounting period of fiscal year 34 薄衣佐吉事務所監査法人」
The audit firm changed from Shibata Certified Public Accountant Office and Otaki Certified Public Accountant Office in the previous consolidated fiscal year to 薄衣佐吉事務所監査法人 in the current interim consolidated accounting period. - 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 certified public accountants Shibata Hiroshi (柴田 洋) and Otaki Hideki (大瀧 秀樹) of the quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2023 to 31 December 2023) and the cumulative third-quarter consolidated period (1 April 2023 to 31 December 2023).」
The Company continues to undergo quarterly reviews by certified public accountants Shibata Hiroshi (柴田 洋) and Otaki Hideki (大瀧 秀樹), as in the previous fiscal year. - 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 certified public accountants Shibata Hiroshi (柴田 洋) and Otaki Hideki (大瀧 秀樹) of the quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2023 to 30 September 2023) and the cumulative second-quarter consolidated period (1 April 2023 to 30 September 2023).」
The Company continues to undergo quarterly reviews by certified public accountants Shibata Hiroshi (柴田 洋) and Otaki Hideki (大瀧 秀樹), as in the previous fiscal year. - 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 certified public accountants Shibata Hiroshi (柴田 洋) and Otaki Hideki (大瀧 秀樹) of the quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 April 2023 to 30 June 2023) and the cumulative first-quarter consolidated period (1 April 2023 to 30 June 2023).」
The Company continues to undergo quarterly reviews by certified public accountants Shibata Hiroshi (柴田 洋) and Otaki Hideki (大瀧 秀樹), as in the previous fiscal year. - FY2023RestatedAnnual report
「Names of accounting auditors Shibata Hiroshi (柴田 洋) (Shibata Certified Public Accountant Office) Otaki Hideki (大瀧 秀樹) (Otaki Certified Public Accountant Office)」
The accounting audit by Shibata Hiroshi (柴田 洋) and Otaki Hideki (大瀧 秀樹), who were appointed following termination of the agreement with 監査法人アリア in the previous fiscal year, is continuing. - 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 certified public accountants Shibata Hiroshi (柴田 洋) and Otaki Hideki (大瀧 秀樹) of the quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2021 to 31 December 2021) and the cumulative third-quarter consolidated period (1 April 2021 to 31 December 2021).」
The quarterly review by certified public accountants Shibata Hiroshi (柴田 洋) and Otaki Hideki (大瀧 秀樹), who were appointed following termination of the agreement with 監査法人アリア in the previous fiscal year, is continuing. - FY2022-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by certified public accountants Shibata Hiroshi (柴田 洋) and Otaki Hideki (大瀧 秀樹) of the quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2021 to 30 September 2021) and the cumulative second-quarter consolidated period (1 April 2021 to 30 September 2021).」
The quarterly review by certified public accountants Shibata Hiroshi (柴田 洋) and Otaki Hideki (大瀧 秀樹), who were appointed following termination of the agreement with 監査法人アリア in the previous fiscal year, is continuing. - 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 certified public accountants Shibata Hiroshi (柴田 洋) and Otaki Hideki (大瀧 秀樹) of the quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 April 2021 to 30 June 2021) and the cumulative first-quarter consolidated period (1 April 2021 to 30 June 2021).」
The quarterly review by certified public accountants Shibata Hiroshi (柴田 洋) and Otaki Hideki (大瀧 秀樹), who were appointed following termination of the agreement with 監査法人アリア in the previous fiscal year, is continuing. - FY2021Change of auditor; difference of viewsAnnual report
「Differences of view arose between the Company and the audit firm regarding the valuation of goodwill and the outlook for the businesses of investees. Although the parties held repeated discussions, they were unable to reach a mutual understanding. Accordingly, the Company requested termination of the audit agreement with the audit firm and agreed to terminate the audit agreement as of 25 May 2021.」
Differences of view arose with 監査法人アリア regarding the valuation of goodwill and the business outlook of investees. The agreement was terminated, and certified public accountants Shibata Hiroshi (柴田 洋) and Otaki Hideki (大瀧 秀樹) were appointed as temporary accounting auditors. - 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 監査法人アリア of the quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2020 to 31 December 2020) and the cumulative third-quarter consolidated period (1 April 2020 to 31 December 2020).」
The quarterly review by 監査法人アリア following the change of audit firm is continuing. - 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 監査法人アリア of the quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2020 to 30 September 2020) and the cumulative second-quarter consolidated period (1 April 2020 to 30 September 2020).」
The quarterly review by 監査法人アリア following the change of audit firm is continuing. - FY2020RestatedAnnual report
「Aria Audit Corporation」
The audit by 監査法人アリア has continued, and the period of continuous audits is stated as 4 years. - FY2020-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 監査法人アリア of the quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2019 to 30 September 2019) and the cumulative second-quarter consolidated period (1 April 2019 to 30 September 2019).」
The quarterly review by 監査法人アリア following the change of audit firm is continuing. - FY2019-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 監査法人アリア of the quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2018 to 31 December 2018) and the cumulative third-quarter consolidated period (1 April 2018 to 31 December 2018).」
The quarterly review by 監査法人アリア following the change of audit firm is continuing. - FY2019-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 監査法人アリア of the quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2018 to 30 September 2018) and the cumulative second-quarter consolidated period (1 April 2018 to 30 September 2018).」
The quarterly review by 監査法人アリア following the change of audit firm is continuing. - FY2018-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 監査法人アリア of the quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2017 to 31 December 2017) and the cumulative third-quarter consolidated period (1 April 2017 to 31 December 2017).」
The quarterly review by 監査法人アリア, which changed from the previous quarter, is continuing. - FY2018-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 監査法人アリア of the quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2017 to 30 September 2017) and the cumulative second-quarter consolidated period (1 April 2017 to 30 September 2017).」
The quarterly review by 監査法人アリア, which changed from the previous quarter, is continuing. - FY2018-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 監査法人アリア of the quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 April 2017 to 30 June 2017) and the cumulative first-quarter consolidated period (1 April 2017 to 30 June 2017).」
The quarterly review by 監査法人アリア, which changed from the previous quarter, is continuing. - FY2017-Q3RestatedAnnual report
「Consolidated fiscal year 24 清和監査法人 Third-quarter consolidated accounting period and cumulative third-quarter consolidated period of fiscal year 25 監査法人アリア」
A quarterly review by 監査法人アリア was also conducted in the third quarter of fiscal year 25, continuing the arrangement following the change of audit firm disclosed in the previous quarter. - FY2017-Q2First statedAnnual report
「The Company's audit firm has changed as follows. Consolidated fiscal year 24: 清和監査法人; second-quarter consolidated accounting period and cumulative second-quarter consolidated period of fiscal year 25: 監査法人アリア」
From the second quarter of fiscal year 25, the audit firm changed from 清和監査法人 to 監査法人アリア.