Change of Audit Firm Following a Merger
First written in FY2017-Q1. 23 of 25 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2025: 1 of 10 companies on the "Worse" side.
18 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「The Company has engaged アーク有限責任監査法人 to conduct its audits under the Companies Act and the Financial Instruments and Exchange Act.」
アーク有限責任監査法人 continues to conduct the accounting audit. - 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 アーク有限責任監査法人 of its quarterly consolidated financial statements for the third three-month consolidated accounting period (1 October 2023 to 31 December 2023) and the first nine-month consolidated period (1 April 2023 to 31 December 2023).」
The company has reconfirmed that アーク有限責任監査法人 is responsible for the quarterly review for the third quarter. - 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 アーク有限責任監査法人 of its quarterly consolidated financial statements for the second three-month consolidated accounting period (1 July 2023 to 30 September 2023) and the first six-month consolidated period (1 April 2023 to 30 September 2023).」
The company has reconfirmed that アーク有限責任監査法人 is responsible for the quarterly review for the second quarter. - 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 アーク有限責任監査法人 of its quarterly consolidated financial statements for the first three-month consolidated accounting period (1 April 2023 to 30 June 2023) and the first six-month consolidated period (1 April 2023 to 30 June 2023).」
The company has reconfirmed that アーク有限責任監査法人 is responsible for the quarterly review for the first quarter. - FY2023-Q3RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by アーク有限責任監査法人 of its quarterly consolidated financial statements for the third three-month consolidated accounting period (1 October 2022 to 31 December 2022) and the first nine-month consolidated period (1 April 2022 to 31 December 2022).」
The company has reconfirmed that アーク有限責任監査法人 is responsible for the quarterly review for the third quarter. - FY2023-Q2RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by アーク有限責任監査法人 of its quarterly consolidated financial statements for the second three-month consolidated accounting period (1 July 2022 to 30 September 2022) and the first six-month consolidated period (1 April 2022 to 30 September 2022).」
The company has reconfirmed that アーク有限責任監査法人 is responsible for the quarterly review for the second quarter. - FY2022RestatedAnnual report
「The Company has engaged アーク有限責任監査法人 to conduct its audits under the Companies Act and the Financial Instruments and Exchange Act.」
アーク有限責任監査法人 continues to conduct the accounting audit. - 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 アーク有限責任監査法人 of its quarterly consolidated financial statements for the third three-month consolidated accounting period (1 October 2021 to 31 December 2021) and the first nine-month consolidated period (1 April 2021 to 31 December 2021).」
The company has reconfirmed that アーク有限責任監査法人 is responsible for the quarterly review for the third quarter. - 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 アーク有限責任監査法人 of its quarterly consolidated financial statements for the second three-month consolidated accounting period (1 July 2021 to 30 September 2021) and the first six-month consolidated period (1 April 2021 to 30 September 2021).」
The company has reconfirmed that アーク有限責任監査法人 is responsible for the quarterly review for the second quarter. - 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 アーク有限責任監査法人 of its quarterly consolidated financial statements for the third three-month consolidated accounting period (1 October 2020 to 31 December 2020) and the first nine-month consolidated period (1 April 2020 to 31 December 2020).」
The company has reconfirmed that アーク有限責任監査法人 is responsible for the quarterly review for the third quarter. - 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 アーク有限責任監査法人 of its quarterly consolidated financial statements for the second three-month consolidated accounting period (1 July 2020 to 30 September 2020) and the first six-month consolidated period (1 April 2020 to 30 September 2020).」
The company has reconfirmed that アーク有限責任監査法人 is responsible for the quarterly review for the second quarter. - FY2021-Q1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by アーク有限責任監査法人 of its quarterly consolidated financial statements for the first three-month consolidated accounting period (1 April 2020 to 30 June 2020) and the first six-month consolidated period (1 April 2020 to 30 June 2020).」
The company has reconfirmed that アーク有限責任監査法人 is responsible for the quarterly review for the first quarter. - 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 アーク有限責任監査法人 of its quarterly consolidated financial statements for the third three-month consolidated accounting period (1 October 2019 to 31 December 2019) and the first nine-month consolidated period (1 April 2019 to 31 December 2019).」
The company has reconfirmed that アーク有限責任監査法人, whose name changed from 明治アーク監査法人, is responsible for the third-quarter review. - 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 アーク有限責任監査法人 of its quarterly consolidated financial statements for the second three-month consolidated accounting period (1 July 2019 to 30 September 2019) and the first six-month consolidated period (1 April 2019 to 30 September 2019). 明治アーク監査法人 changed its name to アーク有限責任監査法人 after becoming a limited liability audit corporation on 1 July 2019.」
The company has reconfirmed that アーク有限責任監査法人, whose name changed from 明治アーク監査法人, is responsible for the second-quarter review. - FY2020-Q1ReframedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by アーク有限責任監査法人 of its quarterly consolidated financial statements for the first three-month consolidated accounting period (1 April 2019 to 30 June 2019) and the first six-month consolidated period (1 April 2019 to 30 June 2019). 明治アーク監査法人 changed its name to アーク有限責任監査法人 after becoming a limited liability audit corporation on 1 July 2019.」
Regarding the audit firm responsible for audit certification, 明治アーク監査法人 changed from a general audit corporation to a limited liability audit corporation, and its name changed to アーク有限責任監査法人. - FY2019RestatedAnnual report
「The Company has engaged 明治アーク監査法人 to conduct its audits under the Companies Act and the Financial Instruments and Exchange Act.」
明治アーク監査法人 continues to conduct the accounting audit. - 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 明治アーク監査法人 of its quarterly consolidated financial statements for the third three-month consolidated accounting period (1 October 2018 to 31 December 2018) and the first nine-month consolidated period (1 April 2018 to 31 December 2018).」
The company has reconfirmed that 明治アーク監査法人 is responsible for the third-quarter quarterly review. - FY2018RestatedAnnual report
「The Company has engaged 明治アーク監査法人 to conduct its audits under the Companies Act and the Financial Instruments and Exchange Act.」
明治アーク監査法人 continues to conduct the accounting audit. - 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 明治アーク監査法人 of its quarterly consolidated financial statements for the third three-month consolidated accounting period (1 October 2017 to 31 December 2017) and the first nine-month consolidated period (1 April 2017 to 31 December 2017).」
The company has reconfirmed that 明治アーク監査法人 is responsible for the third-quarter quarterly review. - 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 明治アーク監査法人 of its quarterly consolidated financial statements for the second three-month consolidated accounting period and the first six-month consolidated period.」
The company has reconfirmed that 明治アーク監査法人 is responsible for the second-quarter quarterly review. - 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 明治アーク監査法人 of its quarterly consolidated financial statements for the first three-month consolidated accounting period and the first six-month consolidated period.」
The company has reconfirmed that 明治アーク監査法人 is responsible for the quarterly review. - FY2017RestatedAnnual report
「The Company has engaged 明治アーク監査法人 to conduct its audits under the Companies Act and the Financial Instruments and Exchange Act.」
明治アーク監査法人, the auditor following the merger of the audit firms, continues to conduct the audit. - FY2017-Q3RestatedAnnual report
「聖橋監査法人 (the dissolved audit firm), which had provided audit certification for the Company, merged with 明治アーク監査法人 (the surviving audit firm) effective 1 July 2016. Accordingly, 明治アーク監査法人 became the audit firm providing audit certification for the Company.」
Following the merger of the audit firms, 明治アーク監査法人 is again identified as the audit firm providing audit certification. - FY2017-Q2RestatedAnnual report
「聖橋監査法人 (the dissolved audit firm), which had provided audit certification for the Company, merged with 明治アーク監査法人 (the surviving audit firm) effective 1 July 2016. Accordingly, 明治アーク監査法人 became the audit firm providing audit certification for the Company.」
Following the merger of the audit firms, 明治アーク監査法人 is again identified as the audit firm providing audit certification. - FY2017-Q1First statedAnnual report
「聖橋監査法人 (the dissolved audit firm), which had provided audit certification for the Company, merged with 明治アーク監査法人 (the surviving audit firm) effective 1 July 2016. Accordingly, 明治アーク監査法人 became the audit firm providing audit certification for the Company.」
Following the merger of the audit firms, the audit firm providing audit certification for the Company changed from 聖橋監査法人 to 明治アーク監査法人.