Change of Accounting Auditor and Review of Audit Structure
First written in FY2022. 5 of 7 entries say "Restated". Latest entry: FY2026.
95 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「Period of continuous auditing: 4 years」
Following the change in accounting auditors, the audit by アーク有限責任監査法人 has continued, bringing the continuous audit period to 4 years. - FY2026-H1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone an interim review by アーク有限責任監査法人 of its interim financial statements for the interim accounting period from 1 April 2025 to 30 September 2025.」
Following the change in accounting auditors, the Company has continued to undergo an interim review of its interim financial statements by アーク有限責任監査法人. - 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 アーク有限責任監査法人 of its interim financial statements for the interim accounting period from 1 April 2024 to 30 September 2024.」
Following the change in accounting auditors, the Company has continued to undergo an interim review of its interim financial statements by アーク有限責任監査法人. - FY2024RestatedAnnual report
「The Company’s audit firm has changed as follows: Fiscal year 27: EY ShinNihon LLC; first quarter accounting period and cumulative first-quarter period of fiscal year 28: Ark Audit Corporation.」
Following the change in accounting auditors, the audit by アーク有限責任監査法人 has continued. The continuous audit period is 2 years, and the audit fee for the current fiscal year is ¥19 million. - FY2024-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has received a quarterly review by Ark Audit Corporation of its quarterly financial statements for the third-quarter accounting period (1 October 2023 to 31 December 2023) and the cumulative third-quarter period (1 April 2023 to 31 December 2023).」
The Company continues to receive quarterly reviews by Ark Audit Corporation following the change in accounting auditor. - FY2023-Q1AchievedAnnual report
「The Company’s audit firm has changed as follows: Fiscal year 27: EY ShinNihon LLC; first quarter accounting period and cumulative first-quarter period of fiscal year 28: Ark Audit Corporation.」
The Company discloses as an actual change that the audit firm for the first quarter of fiscal year 28 changed from EY ShinNihon LLC, which had served through the previous fiscal year, to Ark Audit Corporation. - FY2022First statedAnnual report
「Because the current audit firm had been engaged for more than 19 years and audit fees had been trending upward year after year, the Company decided to compare and review multiple audit firms, including consideration of an audit approach suited to the Company, the appropriateness of audit fees, and continuity of the audit.」
The Company discloses for the first time its policy and decision, dated 29 June 2022, to change the accounting auditor from EY ShinNihon LLC, which had conducted the audit for more than 19 years, to Ark Audit Corporation. It states that it compared and considered a fresh perspective, an audit suited to its business scale, audit quality, independence, expertise, and fee levels.