Komori
Aun Consulting (2459) · FactAchieved

Change of Audit Firm

First written in FY2017-Q2. 13 of 17 entries say "Restated". Latest entry: FY2026-H1.

17entries
10years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017-Q2 – FY20252017: 220172018: 020182019: 320192020: 220202021: 320212022: 120222023: 320232024: 120242025: 120252026: 1
Same theme, other companies
Change of Accounting AuditorA theme 794 companies write about · 2 as a headwind · 37 as a tailwind

25 other companies' latest entry also says "Achieved".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 793 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1AchievedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has received an interim review by けやき監査法人 of its interim consolidated financial statements for the interim consolidated accounting period (1 June 2025 to 30 November 2025). The company’s audit firm has changed as follows: 27th consolidated fiscal year: アスカ監査法人; 28th fiscal year, interim consolidated accounting period: けやき監査法人.」

    The planned change from アスカ監査法人 to けやき監査法人 noted in the previous fiscal year has been completed, and けやき監査法人 is conducting the interim review for the current interim consolidated accounting period.
  2. FY2025Planned second change of audit firmAnnual report

    「The company has proposed the appointment of an accounting auditor as an agenda item for the annual general meeting of shareholders scheduled for 26 August 2025. If the proposal is approved, the company’s accounting auditor will change to けやき監査法人.」

    The proposed change from アスカ監査法人 to けやき監査法人 is included as an agenda item for the annual general meeting of shareholders scheduled for 26 August 2025. As of the filing date, the change is planned and has not been completed.
  3. FY2024-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by アスカ監査法人 of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 September 2023 to 30 November 2023) and the cumulative second-quarter consolidated period (1 June 2023 to 30 November 2023).」

    The company continues to maintain its quarterly review arrangement with アスカ監査法人.
  4. FY2024-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by アスカ監査法人 of its quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 June 2023 to 31 August 2023) and the cumulative first-quarter consolidated period (1 June 2023 to 31 August 2023).」

    The company continues to receive a quarterly review from アスカ監査法人, as in the previous period.
  5. FY2023-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by アスカ監査法人 of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 December 2022 to 28 February 2023) and the cumulative third-quarter consolidated period (1 June 2022 to 28 February 2023).」

    The company continues to receive a quarterly review from アスカ監査法人, as in the previous quarter.
  6. FY2023-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by アスカ監査法人 of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 September 2022 to 30 November 2022) and the cumulative second-quarter consolidated period (1 June 2022 to 30 November 2022).」

    The company continues to receive a quarterly review from アスカ監査法人, as in the previous quarter.
  7. FY2022-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by アスカ監査法人 of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 December 2021 to 28 February 2022) and the cumulative third-quarter consolidated period (1 June 2021 to 28 February 2022).」

    The company continues to receive quarterly reviews from アスカ監査法人, which changed in the previous quarter.
  8. FY2022-Q1Another Change in the Audit FirmAnnual report

    「The company’s audit firm has changed as follows: 23rd consolidated fiscal year: 東陽監査法人; 24th fiscal year, first-quarter consolidated accounting period and cumulative first-quarter consolidated period: アスカ監査法人.」

    The audit firm changed from 東陽監査法人 to アスカ監査法人, which is conducting the quarterly review for the first quarter.
  9. FY2021-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by 東陽監査法人 of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 December 2020 to 28 February 2021) and the cumulative third-quarter consolidated period (1 June 2020 to 28 February 2021).」

    The company continues to receive quarterly reviews from 東陽監査法人 following the change in audit firm.
  10. FY2021-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by 東陽監査法人 of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 September 2020 to 30 November 2020) and the cumulative second-quarter consolidated period (1 June 2020 to 30 November 2020).」

    The company continues to receive quarterly reviews from 東陽監査法人 following the change in audit firm.
  11. FY2021-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by 東陽監査法人 of its quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 June 2020 to 31 August 2020) and the cumulative first-quarter consolidated period (1 June 2020 to 31 August 2020).」

    The company continues to receive quarterly reviews from 東陽監査法人 following the change in audit firm.
  12. FY2020-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by 東陽監査法人 of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 September 2019 to 30 November 2019) and the cumulative second-quarter consolidated period (1 June 2019 to 30 November 2019).」

    The company continues to receive quarterly reviews from 東陽監査法人 following the change in audit firm.
  13. FY2020-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by 東陽監査法人 of its quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 June 2019 to 31 August 2019) and the cumulative first-quarter consolidated period (1 June 2019 to 31 August 2019).」

    The company continues to receive quarterly reviews from 東陽監査法人 following the change in audit firm.
  14. FY2019-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by 東陽監査法人 of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 December 2018 to 28 February 2019) and the cumulative third-quarter consolidated period (1 June 2018 to 28 February 2019).」

    The company continues to receive quarterly reviews from 東陽監査法人 following the change in audit firm.
  15. FY2019-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by 東陽監査法人 of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 September 2018 to 30 November 2018) and the cumulative second-quarter consolidated period (1 June 2018 to 30 November 2018).」

    The company continues to receive quarterly reviews from 東陽監査法人 following the change in audit firm.
  16. FY2017-Q3RestatedAnnual report

    「The company’s audit firm has changed as follows: 18th consolidated fiscal year: 新日本有限責任監査法人; 19th fiscal year, third-quarter consolidated accounting period and cumulative third-quarter consolidated period: 東陽監査法人.」

    The company continued to receive a quarterly review from 東陽監査法人 in the third quarter of the 19th fiscal year, maintaining the arrangement following the change in audit firm noted in the previous quarter.
  17. FY2017-Q2First statedAnnual report

    「The company’s audit firm has changed as follows: 18th consolidated fiscal year: 新日本有限責任監査法人; 19th fiscal year, second-quarter consolidated accounting period and cumulative second-quarter consolidated period: 東陽監査法人.」

    The audit firm changed from 新日本有限責任監査法人 to 東陽監査法人 from the second quarter of the 19th fiscal year.
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