Appointment of an Outside Audit & Supervisory Board Member with Financial and Legal Expertise
First written in FY2020. 4 of 5 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2023: 2 of 6 companies on the "Worse" side.
6 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「Of the 2 outside Audit & Supervisory Board members, Kazuaki Oshinomi (鴛海量明) has advanced expertise and extensive experience as a certified public accountant and primarily provides input from a financial perspective, while Kenichiro Kawasaki (河﨑健一郎), an attorney, has broad legal knowledge and primarily provides input from a legal perspective, in each case as necessary to ensure the validity and appropriateness of decision-making by the Board of Directors and the Audit & Supervisory Board.」
The disclosure reconfirms a structure in which 2 outside Audit & Supervisory Board members, a certified public accountant and an attorney, provide oversight and audit functions based on their expertise in finance and law. - FY2023RestatedAnnual report
「Of the 2 outside Audit & Supervisory Board members, Kazuaki Oshinomi (鴛海量明) has advanced expertise and extensive experience as a certified public accountant and primarily provides input from a financial perspective, while Kenichiro Kawasaki (河﨑健一郎), an attorney, has broad legal knowledge and primarily provides input from a legal perspective, in each case as necessary to ensure the validity and appropriateness of decision-making by the Board of Directors and the Audit & Supervisory Board.」
The disclosure reconfirms a structure in which 2 outside Audit & Supervisory Board members, a certified public accountant and an attorney, provide oversight and audit functions based on their expertise in finance and law. - FY2022RestatedAnnual report
「Of the 2 outside Audit & Supervisory Board members, Kazuaki Oshinomi (鴛海量明) has advanced expertise and extensive experience as a certified public accountant and primarily provides input from a financial perspective, while Kenichiro Kawasaki (河﨑健一郎), an attorney, has broad legal knowledge and primarily provides input from a legal perspective, in each case as necessary to ensure the validity and appropriateness of decision-making by the Board of Directors and the Audit & Supervisory Board.」
The disclosure reconfirms a structure in which outside Audit & Supervisory Board members who are a certified public accountant and an attorney provide oversight and audit functions based on their expertise in finance and law. - FY2021RestatedAnnual report
「Outside Audit & Supervisory Board member Kazuaki Oshinomi (鴛海量明) primarily provides input from a financial perspective, while Kenichiro Kawasaki (河﨑健一郎) primarily provides input from a legal perspective, in each case as necessary to ensure the validity and appropriateness of decision-making by the Board of Directors and the Audit & Supervisory Board.」
The disclosure reconfirms a structure in which a certified public accountant and an attorney are appointed as outside Audit & Supervisory Board members to provide oversight and audit functions based on their respective areas of expertise in finance and law. - FY2020First statedAnnual report
「As of 22 May 2020, the Audit & Supervisory Board comprised 1 full-time Audit & Supervisory Board member, Mitsuo Ito (伊藤光男), who served as chair, and 2 part-time outside Audit & Supervisory Board members, Kazuaki Oshinomi (鴛海量明) and Kenichiro Kawasaki (河﨑健一郎). Outside Audit & Supervisory Board member Kazuaki Oshinomi (鴛海量明) primarily provides input from a financial perspective, while Kenichiro Kawasaki (河﨑健一郎) primarily provides input from a legal perspective, in each case as necessary to ensure the validity and appropriateness of decision-making by the Board of Directors and the Audit & Supervisory Board.」
The disclosure describes a structure in which 2 outside Audit & Supervisory Board members were appointed as of 22 May 2020 to provide oversight and audit functions based on expertise in finance and law, respectively.