Auditing Firm's Business Suspension and Continuing Audit Engagement
First written in FY2023. 3 of 6 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2024: 17 of 54 companies on the "Worse" side.
20 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company's condensed interim consolidated financial statements for the interim consolidated period from 1 December 2025 to 31 May 2026 were subject to an interim review by Taiyo Audit Corporation.」
The company again received an interim review from Taiyo Audit Corporation, which had been sanctioned with a suspension of operations in the previous fiscal year. - FY2025-H1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company's condensed interim consolidated financial statements for the interim consolidated period from 1 December 2024 to 31 May 2025 were subject to an interim review by Taiyo Audit Corporation.」
The company again received an interim review from Taiyo Audit Corporation, which had been sanctioned with a suspension of operations in the previous fiscal year. - FY2024RestatedAnnual report
「The company evaluated Taiyo Audit Corporation's efforts to prevent recurrence and its proper and rigorous performance of audit services for the company, and concluded that continuing to have the audit performed by the same audit firm was the best course of action.」
Even after the suspension of operations in the previous fiscal year, the company evaluated the audit firm's efforts to prevent recurrence and the proper performance of its audit, and chose to continue with Taiyo Audit Corporation as its auditor. - FY2024-Q2Continuation of the audit firm's second-quarter reviewAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company's condensed quarterly consolidated financial statements for the second quarter from 1 March 2024 to 31 May 2024 and the second cumulative quarter from 1 December 2023 to 31 May 2024 were subject to a quarterly review by Taiyo Audit Corporation.」
The company disclosed that it had also received a quarterly review for the second quarter from Taiyo Audit Corporation, which had been sanctioned with a suspension of operations in the previous fiscal year. - FY2024-Q1Quarterly reviews continued after the audit firm's suspensionAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company's condensed quarterly consolidated financial statements for the first quarter ended 29 February 2024 and the first cumulative quarter ended 29 February 2024 were subject to a quarterly review by Taiyo Audit Corporation.」
The company disclosed that it had received a quarterly review for the current quarter from Taiyo Audit Corporation, which had been sanctioned with a suspension of operations in the previous fiscal year. - FY2023MaterialisedAnnual report
「Taiyo Audit Corporation, the company's independent auditor, was sanctioned by the Financial Services Agency on 26 December 2023 with a 3-month suspension of operations relating to entering into new engagements, from 1 January 2024 through 31 March 2024.」
The company disclosed that its independent auditor had been sanctioned by the Financial Services Agency with a 3-month suspension of operations relating to entering into new engagements, and indicated that it had decided to continue with the audit.