Komori
fonfun (2323) · FactRestated

Change in audit firm

First written in FY2018-Q1. 27 of 28 entries say "Restated". Latest entry: FY2026.

28entries
10years
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How it moved
ProgressHeldSoftenedWorseRestatedFY2018-Q1 – FY20262017: 220172018: 420182019: 320192020: 320202021: 420212022: 420222023: 420232024: 220242025: 120252026: 12026
Same theme, other companies
Change in Accounting AuditorA theme 785 companies write about · 2 as a headwind · 37 as a tailwind

94 other companies' latest entry also says "Restated".

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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 785 threads.
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  1. FY2026RestatedAnnual report

    「監査法人アヴァンティア b. Continuous audit period 9 years」

    The audit by 監査法人アヴァンティア is ongoing, and the continuous audit period has reached 9 years.
  2. FY2025RestatedAnnual report

    「監査法人アヴァンティア b. Continuous audit period 8 years」

    The audit by 監査法人アヴァンティア is ongoing, and the continuous audit period is stated as 8 years.
  3. FY2024RestatedAnnual report

    「監査法人アヴァンティア」

    The audit by 監査法人アヴァンティア is ongoing, and the continuous audit period is stated as 7 years.
  4. 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 監査法人アヴァンティア of the quarterly financial statements for the third quarter accounting period (1 October 2023 to 31 December 2023) and the third quarter cumulative period (1 April 2023 to 31 December 2023).」

    The quarterly financial statements after ceasing consolidation have also been reviewed by 監査法人アヴァンティア.
  5. 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 監査法人アヴァンティア of the quarterly financial statements for the second quarter accounting period (1 July 2023 to 30 September 2023) and the second quarter cumulative period (1 April 2023 to 30 September 2023).」

    The quarterly financial statements after ceasing consolidation have also been reviewed by 監査法人アヴァンティア.
  6. 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 監査法人アヴァンティア of the quarterly financial statements for the first quarter accounting period (1 April 2023 to 30 June 2023) and the first quarter cumulative period (1 April 2023 to 30 June 2023).」

    The quarterly financial statements after ceasing consolidation have also been reviewed by 監査法人アヴァンティア.
  7. FY2023RestatedAnnual report

    「監査法人アヴァンティア」

    The audit by 監査法人アヴァンティア is ongoing, and the continuous audit period is stated as 6 years.
  8. 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 監査法人アヴァンティア of the quarterly consolidated financial statements for the third quarter accounting period (1 October 2022 to 31 December 2022) and the third quarter cumulative period (1 April 2022 to 31 December 2022).」

    The quarterly consolidated financial statements for the third quarter under review have been reviewed by 監査法人アヴァンティア.
  9. 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 監査法人アヴァンティア of the quarterly consolidated financial statements for the second quarter accounting period (1 July 2022 to 30 September 2022) and the second quarter cumulative period (1 April 2022 to 30 September 2022).」

    The quarterly consolidated financial statements for the second quarter under review have been reviewed by 監査法人アヴァンティア.
  10. FY2023-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 監査法人アヴァンティア of the quarterly consolidated financial statements for the first quarter accounting period (1 April 2022 to 30 June 2022) and the first quarter cumulative period (1 April 2022 to 30 June 2022).」

    The quarterly review by 監査法人アヴァンティア has also been conducted for the first quarter under review.
  11. FY2022RestatedAnnual report

    「監査法人アヴァンティア」

    The audit by 監査法人アヴァンティア is ongoing, and the continuous audit period is stated as 5 years.
  12. 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 監査法人アヴァンティア of the quarterly consolidated financial statements for the third quarter accounting period (1 October 2021 to 31 December 2021) and the third quarter cumulative period (1 April 2021 to 31 December 2021).」

    The quarterly consolidated financial statements for the third quarter under review have been reviewed by 監査法人アヴァンティア.
  13. 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 監査法人アヴァンティア of the quarterly consolidated financial statements for the second quarter accounting period (1 July 2021 to 30 September 2021) and the second quarter cumulative period (1 April 2021 to 30 September 2021).」

    The quarterly consolidated financial statements for the second quarter under review have been reviewed by 監査法人アヴァンティア.
  14. 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 監査法人アヴァンティア of the quarterly consolidated financial statements for the first quarter accounting period (1 April 2021 to 30 June 2021) and the first quarter cumulative period (1 April 2021 to 30 June 2021).」

    The quarterly consolidated financial statements for the first quarter under review have been reviewed by 監査法人アヴァンティア.
  15. FY2021RestatedAnnual report

    「監査法人アヴァンティア」

    The audit by 監査法人アヴァンティア is ongoing, and the continuous audit period is stated as 4 years.
  16. 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 監査法人アヴァンティア of the quarterly consolidated financial statements for the third quarter accounting period (1 October 2020 to 31 December 2020) and the third quarter cumulative period (1 April 2020 to 31 December 2020).」

    The quarterly consolidated financial statements for the current third quarter have been reviewed by 監査法人アヴァンティア.
  17. 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 監査法人アヴァンティア of the quarterly consolidated financial statements for the second quarter accounting period (1 July 2020 to 30 September 2020) and the second quarter cumulative period (1 April 2020 to 30 September 2020).」

    The quarterly consolidated financial statements for the second quarter under review have been reviewed by 監査法人アヴァンティア.
  18. FY2020RestatedAnnual report

    「監査法人アヴァンティア」

    The audit by 監査法人アヴァンティア is ongoing, and the continuous audit period is stated as 3 years.
  19. 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 監査法人アヴァンティア of the quarterly consolidated financial statements for the third quarter accounting period (1 October 2019 to 31 December 2019) and the third quarter cumulative period (1 April 2019 to 31 December 2019).」

    The quarterly consolidated financial statements for the third quarter under review have been reviewed by 監査法人アヴァンティア.
  20. 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 監査法人アヴァンティア of the quarterly consolidated financial statements for the second quarter accounting period (1 July 2019 to 30 September 2019) and the second quarter cumulative period (1 April 2019 to 30 September 2019).」

    The quarterly consolidated financial statements for the second quarter under review have been reviewed by 監査法人アヴァンティア.
  21. FY2020-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 監査法人アヴァンティア of the quarterly consolidated financial statements for the first quarter consolidated accounting period (1 April 2019 to 30 June 2019) and the first quarter cumulative consolidated period (1 April 2019 to 30 June 2019).」

    The quarterly consolidated financial statements for the first quarter under review have been reviewed by 監査法人アヴァンティア.
  22. FY2019-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 監査法人アヴァンティア of the quarterly consolidated financial statements for the third quarter consolidated accounting period (1 October 2018 to 31 December 2018) and the third quarter cumulative consolidated period (1 April 2018 to 31 December 2018).」

    The quarterly consolidated financial statements for the current third quarter have been reviewed by 監査法人アヴァンティア.
  23. FY2019-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 監査法人アヴァンティア of the quarterly consolidated financial statements for the second quarter consolidated accounting period (1 July 2018 to 30 September 2018) and the second quarter cumulative consolidated period (1 April 2018 to 30 September 2018).」

    The quarterly consolidated financial statements for the current second quarter have been reviewed by 監査法人アヴァンティア.
  24. FY2019-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 監査法人アヴァンティア of the quarterly consolidated financial statements for the first quarter consolidated accounting period (1 April 2018 to 30 June 2018) and the first quarter cumulative consolidated period (1 April 2018 to 30 June 2018).」

    The quarterly consolidated financial statements for the current first quarter have been reviewed by 監査法人アヴァンティア.
  25. FY2018RestatedAnnual report

    「Our auditors have changed as follows: Previous consolidated fiscal year and previous fiscal year: 東光監査法人; current consolidated fiscal year and current fiscal year: 監査法人アヴァンティア.」

    The auditor for the current consolidated fiscal year is 監査法人アヴァンティア.
  26. FY2018-Q3RestatedAnnual report

    「Our auditors have changed as follows: Fiscal year 21 consolidated fiscal year: 東光監査法人; fiscal year 22 third quarter consolidated accounting period and third quarter cumulative consolidated period: 監査法人アヴァンティア.」

    The quarterly consolidated financial statements for the third quarter of fiscal year 22 have also been reviewed by 監査法人アヴァンティア.
  27. FY2018-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 監査法人アヴァンティア of the quarterly consolidated financial statements for the second quarter consolidated accounting period (1 July 2017 to 30 September 2017) and the second quarter cumulative consolidated period (1 April 2017 to 30 September 2017).」

    The quarterly consolidated financial statements for the second quarter of fiscal year 22 have been reviewed by 監査法人アヴァンティア.
  28. FY2018-Q1First statedAnnual report

    「Our auditors have changed as follows: Fiscal year 21 consolidated fiscal year: 東光監査法人; fiscal year 22 first quarter consolidated accounting period and first quarter cumulative consolidated period: 監査法人アヴァンティア.」

    The auditor changed from 東光監査法人 to 監査法人アヴァンティア beginning with the first quarter of fiscal year 22.
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