Change of Accounting Auditor
First written in FY2017. 20 of 23 entries say "Restated". Latest entry: FY2025-H1.
95 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 監査法人アリア of the interim consolidated financial statements for the interim consolidated accounting period (1 March 2024 to 31 August 2024).」
It has been reaffirmed that 監査法人アリア conducted the interim review of the interim consolidated financial statements. - FY2025-Q1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 監査法人アリア of the quarterly consolidated financial statements for the first quarter consolidated accounting period (1 March 2024 to 31 May 2024) and the first quarter consolidated cumulative period (1 March 2024 to 31 May 2024).」
It has been reaffirmed that 監査法人アリア conducted the review of the consolidated financial statements for the first quarter. - FY2024RestatedAnnual report
「24th fiscal year (from 1 March 2022 to 28 February 2023): フロンティア監査法人 25th fiscal year (from 1 March 2023 to 29 February 2024): 監査法人アリア」
The change in accounting auditor from フロンティア監査法人 to 監査法人アリア has been confirmed in the annual disclosure. The reasons given for the change include the number of audit days exceeding expectations due to the filing of amended reports and other factors, as well as audit resource considerations in light of overseas expansion. - FY2024-Q3RestatedAnnual report
「24th consolidated fiscal year: フロンティア監査法人 Third quarter of the 25th fiscal year, consolidated accounting period and cumulative period: 監査法人アリア」
It has been reaffirmed that 監査法人アリア, which changed from フロンティア監査法人 in the previous consolidated fiscal year, conducted the review for the third quarter. - FY2024-Q2RestatedAnnual report
「24th consolidated fiscal year: フロンティア監査法人 Second quarter of the 25th fiscal year, consolidated accounting period and cumulative period: 監査法人アリア」
It has been reaffirmed that 監査法人アリア, which changed from フロンティア監査法人 in the previous consolidated fiscal year, conducted the review for the second quarter. - FY2024-Q1Reappointment of accounting auditor following another changeAnnual report
「The Company's audit firm has changed as follows. 24th consolidated fiscal year: フロンティア監査法人 First quarter of the 25th fiscal year, consolidated accounting period and cumulative period: 監査法人アリア」
It has been disclosed that the accounting auditor changed again from フロンティア監査法人 in the previous consolidated fiscal year to 監査法人アリア in the first quarter of the current fiscal year. - FY2023RestatedAnnual report
「Two fiscal years prior consolidated fiscal year and two fiscal years prior fiscal year: 監査法人アリア Previous consolidated fiscal year and previous fiscal year: フロンティア監査法人」
フロンティア監査法人, which changed from 監査法人アリア, continues as the accounting auditor for the current consolidated fiscal year. - 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 フロンティア監査法人 of the quarterly consolidated financial statements for the third quarter consolidated accounting period (1 September 2022 to 30 November 2022) and the third quarter consolidated cumulative period (1 March 2022 to 30 November 2022).」
It has been reaffirmed that フロンティア監査法人 conducted the quarterly review of the consolidated financial statements for the third quarter. - FY2022RestatedAnnual report
「Previous consolidated fiscal year and previous fiscal year: 監査法人アリア Current consolidated fiscal year and current fiscal year: フロンティア監査法人」
フロンティア監査法人, which changed in the previous fiscal year, continues as the accounting auditor for the current consolidated fiscal year. - 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 フロンティア監査法人 of the quarterly consolidated financial statements for the second quarter consolidated accounting period (1 June 2021 to 31 August 2021) and the second quarter consolidated cumulative period (1 March 2021 to 31 August 2021).」
It has been reaffirmed that フロンティア監査法人, which changed in the previous quarter, conducted the review of the consolidated financial statements for the second quarter. - FY2022-Q1Reappointment of accounting auditor following another changeAnnual report
「The Company's audit firm has changed as follows. 22nd consolidated fiscal year: 監査法人アリア First quarter of the 23rd fiscal year, consolidated accounting period and cumulative period: フロンティア監査法人」
It has been disclosed that the accounting auditor changed again from 監査法人アリア to フロンティア監査法人. - FY2021RestatedAnnual report
「監査法人アリア has been appointed as the accounting auditor, and an environment has been established in which audits are conducted from a fair and impartial standpoint to provide accurate management information.」
監査法人アリア continues to be appointed as the accounting auditor. - 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 監査法人アリア of the quarterly consolidated financial statements for the third quarter consolidated accounting period (1 September 2020 to 30 November 2020) and the third quarter consolidated cumulative period (1 March 2020 to 30 November 2020).」
It has been reaffirmed that 監査法人アリア conducted the quarterly review of the consolidated financial statements for the third quarter. - FY2020RestatedAnnual report
「監査法人アリア has been appointed as the accounting auditor, and an environment has been established in which audits are conducted from a fair and impartial standpoint to provide accurate management information.」
監査法人アリア continues to be appointed as the accounting auditor. - FY2020-Q2RestatedAnnual report
「The Company has undergone a quarterly review by 監査法人アリア of the quarterly consolidated financial statements for the second quarter consolidated accounting period (1 June 2019 to 31 August 2019) and the second quarter consolidated cumulative period (1 March 2019 to 31 August 2019).」
It has been reaffirmed that 監査法人アリア conducted the quarterly review of the consolidated financial statements for the second quarter. - 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 監査法人アリア of the quarterly consolidated financial statements for the first quarter consolidated accounting period (1 March 2019 to 31 May 2019) and the first quarter consolidated cumulative period (1 March 2019 to 31 May 2019).」
It has been reaffirmed that 監査法人アリア conducted the quarterly review of the consolidated financial statements for the first quarter. - FY2019RestatedAnnual report
「監査法人アリア has been appointed as the accounting auditor, and an environment has been established in which audits are conducted from a fair and impartial standpoint to provide accurate management information.」
監査法人アリア continues to be appointed as the accounting auditor. - 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 監査法人アリア of the quarterly consolidated financial statements for the third quarter consolidated accounting period (1 September 2018 to 30 November 2018) and the third quarter consolidated cumulative period (1 March 2018 to 30 November 2018).」
It has been reaffirmed that 監査法人アリア conducted the quarterly review for the third quarter consolidated accounting period and cumulative period. - FY2019-Q2RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 監査法人アリア of the quarterly consolidated financial statements for the second quarter consolidated accounting period (1 June 2018 to 31 August 2018) and the second quarter consolidated cumulative period (1 March 2018 to 31 August 2018).」
It has been reaffirmed that 監査法人アリア conducted the quarterly review for the second quarter consolidated accounting period and cumulative period. - FY2018RestatedAnnual report
「監査法人アリア has been appointed as the accounting auditor, and an environment has been established in which audits are conducted from a fair and impartial standpoint to provide accurate management information.」
監査法人アリア continues to be listed as the accounting auditor. - FY2018-Q3RestatedAnnual report
「The Company's audit firm has changed as follows. 18th consolidated fiscal year: 仁智監査法人 Third quarter of the 19th fiscal year, consolidated accounting period and cumulative period: 監査法人アリア」
It has been reaffirmed that 監査法人アリア conducted the review for the third quarter following the change from 仁智監査法人 to 監査法人アリア. - FY2018-Q1RestatedAnnual report
「The Company's audit firm has changed as follows. 18th consolidated fiscal year: 仁智監査法人 First quarter of the 19th fiscal year, consolidated accounting period and cumulative period: 監査法人アリア」
It has been confirmed that the accounting auditor that changed at the end of the previous fiscal year conducted the review as 監査法人アリア in the first quarter of the 19th fiscal year. - FY2017First statedAnnual report
「As 仁智監査法人's term of office expired at the conclusion of the 18th Annual General Meeting of Shareholders held on 26 May 2017, 監査法人アリア was newly appointed as the accounting auditor at that meeting.」
As of the filing date, it is stated that the accounting auditor changed from 仁智監査法人 to 監査法人アリア.