Change of Audit Firm
First written in FY2017-Q2. 21 of 24 entries say "Restated". Latest entry: FY2025-H1.
37 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 PwC Japan Limited of its interim financial statements for the interim accounting period from 1 April 2024 to 30 September 2024.」
It states that the Company underwent an interim review by PwC Japan Limited. - FY2024-Q3Audit Firm Merger and Name ChangeAnnual report
「PwC Kyoto Audit Corporation, which had previously provided the Company's audit certification, merged with PwC Azsa LLC effective 1 December 2023 and changed its name to PwC Japan LLC.」
The former PwC Kyoto Audit Corporation merged on 1 December 2023 and changed its name to PwC Japan Limited. - 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 PwC Kyoto Audit Corporation of the quarterly financial statements for the second quarter accounting period (1 July 2023 to 30 September 2023) and six-month cumulative period (1 April 2023 to 30 September 2023).」
It reconfirms that the Company underwent a second-quarter review by PwC Kyoto Audit Corporation. - 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 PwC Kyoto Audit Corporation of the quarterly financial statements for the first quarter accounting period (1 April 2023 to 30 June 2023) and three-month cumulative period (1 April 2023 to 30 June 2023).」
It reconfirms that the Company underwent a first-quarter review by PwC Kyoto Audit Corporation. - 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 PwC Kyoto Audit Corporation of the quarterly financial statements for the third quarter accounting period (1 October 2021 to 31 December 2021) and nine-month cumulative period (1 April 2021 to 31 December 2021).」
It reconfirms that the Company underwent a third-quarter review by PwC Kyoto Audit Corporation. - 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 PwC Kyoto Audit Corporation of the quarterly financial statements for the second quarter accounting period (1 July 2021 to 30 September 2021) and six-month cumulative period (1 April 2021 to 30 September 2021).」
It reconfirms that the Company underwent a second-quarter review by PwC Kyoto Audit Corporation. - 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 PwC Kyoto Audit Corporation of the quarterly financial statements for the first quarter accounting period (1 April 2021 to 30 June 2021) and three-month cumulative period (1 April 2021 to 30 June 2021).」
It reconfirms that the Company underwent a first-quarter review by PwC Kyoto Audit Corporation. - FY2021RestatedAnnual report
「The Company has entered into an audit agreement with PwC Kyoto Audit Corporation and, in addition to regular audits, discusses and confirms accounting matters as needed, seeking to ensure that its accounting is lawful and appropriate.」
The annual report also confirms the audit agreement with PwC Kyoto Audit Corporation and the regular audits. - FY2021RestatedAnnual report
「The Company has entered into an audit agreement with PwC Kyoto Audit Corporation and, in addition to regular audits, discusses and confirms accounting matters as needed, seeking to ensure that its accounting is lawful and appropriate.」
The annual report also confirms the audit agreement with PwC Kyoto Audit Corporation and the regular audits. - 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 PwC Kyoto Audit Corporation of the quarterly financial statements for the third quarter accounting period (1 October 2020 to 31 December 2020) and nine-month cumulative period (1 April 2020 to 31 December 2020).」
It states that the Company underwent a third-quarter review by PwC Kyoto Audit Corporation. - FY2020RestatedAnnual report
「The Company has entered into an audit agreement with PwC Kyoto Audit Corporation and, in addition to regular audits, discusses and confirms accounting matters as needed, seeking to ensure that its accounting is lawful and appropriate.」
The annual report also confirms the audit agreement with PwC Kyoto Audit Corporation and the regular audits. - 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 PwC Kyoto Audit Corporation of the quarterly financial statements for the third quarter accounting period (1 October 2019 to 31 December 2019) and nine-month cumulative period (1 April 2019 to 31 December 2019).」
It states that the Company underwent a third-quarter review by PwC Kyoto Audit Corporation. - 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 PwC Kyoto Audit Corporation of the quarterly financial statements for the second quarter accounting period (1 July 2019 to 30 September 2019) and six-month cumulative period (1 April 2019 to 30 September 2019).」
It states that the Company underwent a second-quarter review by PwC Kyoto Audit Corporation. - FY2020-Q1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by PwC Kyoto Audit Corporation of the quarterly financial statements for the first quarter accounting period (1 April 2019 to 30 June 2019) and three-month cumulative period (1 April 2019 to 30 June 2019).」
It states that the Company underwent a first-quarter review by PwC Kyoto Audit Corporation. - FY2019RestatedAnnual report
「The Company has entered into an audit agreement with PwC Kyoto Audit Corporation and, in addition to regular audits, discusses and confirms accounting matters as needed, seeking to ensure that its accounting is lawful and appropriate.」
The annual report also confirms the audit agreement with PwC Kyoto Audit Corporation and the regular audits. - 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 PwC Kyoto Audit Corporation of the quarterly financial statements for the third quarter accounting period (1 October 2018 to 31 December 2018) and nine-month cumulative period (1 April 2018 to 31 December 2018).」
It states that the Company underwent a third-quarter review by PwC Kyoto Audit Corporation. - FY2019-Q1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by PwC Kyoto Audit Corporation of the quarterly financial statements for the first quarter accounting period (1 April 2018 to 30 June 2018) and three-month cumulative period (1 April 2018 to 30 June 2018).」
It states that the Company underwent a first-quarter review by PwC Kyoto Audit Corporation. - FY2018RestatedAnnual report
「The Company has entered into an audit agreement with PwC Kyoto Audit Corporation and, in addition to regular audits, discusses and confirms accounting matters as needed, seeking to ensure that its accounting is lawful and appropriate.」
The annual report also confirms the audit agreement with PwC Kyoto Audit Corporation and the regular audits. - 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 PwC Kyoto Audit Corporation of the quarterly financial statements for the third quarter accounting period (1 October 2017 to 31 December 2017) and nine-month cumulative period (1 April 2017 to 31 December 2017).」
It states that the Company underwent a third-quarter review by PwC Kyoto Audit Corporation. - 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 PwC Kyoto Audit Corporation of the quarterly financial statements for the second quarter accounting period and six-month cumulative period.」
It states that the Company underwent a second-quarter review by PwC Kyoto Audit Corporation. - FY2018-Q1RestatedAnnual report
「The Company undergoes quarterly reviews by PwC Kyoto Audit Corporation.」
It states that the Company underwent a quarterly review by PwC Kyoto Audit Corporation, confirming its relationship with the audit firm from the previous fiscal year. - FY2017RestatedAnnual report
「The Company has entered into an audit agreement with PwC Kyoto Audit Corporation and, in addition to regular audits, discusses and confirms accounting matters as needed, seeking to ensure that its accounting is lawful and appropriate.」
The annual report also states that the Company has an audit agreement with PwC Kyoto Audit Corporation, whose name was changed at the time of the third-quarter report. - FY2017-Q3Change in the Name of the Audit FirmAnnual report
「Kyoto Audit Corporation, which had previously provided the Company's audit certification, changed its name to PwC Kyoto Audit Corporation on 1 December 2016.」
It explains that Kyoto Audit Corporation, mentioned in the previous quarter, changed its name to PwC Kyoto Audit Corporation effective 1 December 2016. - FY2017-Q2First statedAnnual report
「The Company's audit firm has changed as follows: 44th fiscal year, Deloitte Touche Tohmatsu LLC; second quarter accounting period and nine-month cumulative period of the 45th fiscal year, Kyoto Audit Corporation.」
It states that the audit firm for the second quarter accounting period and six-month cumulative period of the 45th fiscal year changed from Deloitte Touche Tohmatsu LLC for the previous consolidated fiscal year to Kyoto Audit Corporation.