Change of Auditor
First written in FY2017-Q1. 28 of 32 entries say "Restated". Latest entry: FY2026-H1.
94 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received an interim review by UHY東京監査法人 of the interim financial statements for the interim accounting period (1 October 2025 to 31 March 2026).」
The disclosure reconfirms that we have continued to receive an interim review by UHY東京監査法人. - FY2025ReframedAnnual report
「The Tokyo office of 監査法人ハイビスカス was integrated with UHY東京監査法人 as of 1 July 2025.」
The audit corporation changed from 監査法人ハイビスカス to UHY東京監査法人. Audit services continued after the responsible certified public accountants transferred, and the period of continuous audits is stated as 7 years. - FY2025-H1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received an interim review by 監査法人ハイビスカス of the interim financial statements for the interim accounting period (1 October 2024 to 31 March 2025).」
We have continued to receive interim reviews by 監査法人ハイビスカス. - FY2024RestatedAnnual report
「監査法人ハイビスカス b. Period of continuous audits 6 years」
The disclosure states that audits by 監査法人ハイビスカス have continued and that the period of continuous audits is 6 years. - FY2024-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 監査法人ハイビスカス of the quarterly financial statements for the second-quarter accounting period (1 January 2024 to 31 March 2024) and the cumulative second-quarter period (1 October 2023 to 31 March 2024).」
The disclosure reconfirms that we have continued to receive quarterly reviews by 監査法人ハイビスカス. - FY2024-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 監査法人ハイビスカス of the quarterly financial statements for the first-quarter accounting period (1 October 2023 to 31 December 2023) and the cumulative first-quarter period (1 October 2023 to 31 December 2023).」
We have continued to receive quarterly reviews by 監査法人ハイビスカス. - FY2023RestatedAnnual report
「監査法人ハイビスカス b. Period of continuous audits 5 years」
The disclosure reconfirms the continuation of audits by 監査法人ハイビスカス and states that the period of continuous audits is 5 years. - FY2023-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 監査法人ハイビスカス of the quarterly financial statements for the third-quarter accounting period (1 April 2023 to 30 June 2023) and the cumulative third-quarter period (1 October 2022 to 30 June 2023).」
We have continued to receive quarterly reviews by 監査法人ハイビスカス. - FY2023-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 監査法人ハイビスカス of the quarterly financial statements for the second-quarter accounting period (1 January 2023 to 31 March 2023) and the cumulative second-quarter period (1 October 2022 to 31 March 2023).」
We have continued to receive quarterly reviews by 監査法人ハイビスカス. - FY2023-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 監査法人ハイビスカス of the quarterly financial statements for the first-quarter accounting period (1 October 2022 to 31 December 2022) and the cumulative first-quarter period (1 October 2022 to 31 December 2022).」
We have continued to receive quarterly reviews by 監査法人ハイビスカス. - FY2022Change in engagement partnerAnnual report
「For the quarterly review through the third quarter, Morisaki Kohei (森崎恆平) and Maruki Akimichi (丸木章道) served as engagement partners. Subsequently, the engagement partner changed from Maruki Akimichi (丸木章道) to Umeda Junichi (梅田純一).」
監査法人ハイビスカス has continued as the audit corporation, while one of the engagement partners for the quarterly review changed from Maruki Akimichi (丸木章道) to Umeda Junichi (梅田純一). - FY2022-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 監査法人ハイビスカス of the quarterly financial statements for the third-quarter accounting period (1 April 2022 to 30 June 2022) and the cumulative third-quarter period (1 October 2021 to 30 June 2022).」
The disclosure reconfirms that we have continued to receive quarterly reviews by 監査法人ハイビスカス. - FY2022-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 監査法人ハイビスカス of the quarterly financial statements for the second-quarter accounting period (1 January 2022 to 31 March 2022) and the cumulative second-quarter period (1 October 2021 to 31 March 2022).」
The disclosure reconfirms that we have continued to receive quarterly reviews by 監査法人ハイビスカス. - FY2022-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 監査法人ハイビスカス of the quarterly financial statements for the first-quarter accounting period (1 October 2021 to 31 December 2021) and the cumulative first-quarter period (1 October 2021 to 31 December 2021).」
The disclosure reconfirms that we have continued to receive quarterly reviews by 監査法人ハイビスカス. - FY2021-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 監査法人ハイビスカス of the quarterly financial statements for the third-quarter accounting period (1 April 2021 to 30 June 2021) and the cumulative third-quarter period (1 October 2020 to 30 June 2021).」
The disclosure reconfirms that we have continued to receive quarterly reviews by 監査法人ハイビスカス. - FY2021-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 監査法人ハイビスカス of the quarterly financial statements for the second-quarter accounting period (1 January 2021 to 31 March 2021) and the cumulative second-quarter period (1 October 2020 to 31 March 2021).」
The disclosure reconfirms that we have continued to receive quarterly reviews by 監査法人ハイビスカス. - FY2021-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 監査法人ハイビスカス of the quarterly financial statements for the first-quarter accounting period (1 October 2020 to 31 December 2020) and the cumulative first-quarter period (1 October 2020 to 31 December 2020).」
The disclosure reconfirms that we have continued to receive quarterly reviews by 監査法人ハイビスカス. - FY2020RestatedAnnual report
「監査法人ハイビスカス b. Period of continuous audits 2 years」
The disclosure reconfirms that audits by 監査法人ハイビスカス have continued. - FY2020-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 監査法人ハイビスカス of the quarterly financial statements for the third-quarter accounting period (1 April 2020 to 30 June 2020) and the cumulative third-quarter period (1 October 2019 to 30 June 2020).」
The disclosure reconfirms that we have continued to receive quarterly reviews by 監査法人ハイビスカス. - FY2020-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 監査法人ハイビスカス of the quarterly financial statements for the second-quarter accounting period (1 January 2020 to 31 March 2020) and the cumulative second-quarter period (1 October 2019 to 31 March 2020).」
The disclosure reconfirms that we have continued to receive quarterly reviews by 監査法人ハイビスカス. - FY2020-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 監査法人ハイビスカス of the quarterly financial statements for the first-quarter accounting period (1 October 2019 to 31 December 2019) and the cumulative first-quarter period (1 October 2019 to 31 December 2019).」
The disclosure reconfirms that we have continued to receive quarterly reviews by 監査法人ハイビスカス. - FY2019-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 監査法人ハイビスカス of the quarterly financial statements for the third-quarter accounting period (1 April 2019 to 30 June 2019) and the cumulative third-quarter period (1 October 2018 to 30 June 2019).」
The disclosure reconfirms that we received a quarterly review by 監査法人ハイビスカス for the third quarter as well. - FY2019-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 監査法人ハイビスカス of the quarterly financial statements for the second-quarter accounting period (1 January 2019 to 31 March 2019) and the cumulative second-quarter period (1 October 2018 to 31 March 2019).」
The disclosure reconfirms that we received a quarterly review by 監査法人ハイビスカス for the second quarter as well. - FY2019-Q1ReframedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 監査法人ハイビスカス of the quarterly financial statements for the first-quarter accounting period (1 October 2018 to 31 December 2018) and the cumulative first-quarter period (1 October 2018 to 31 December 2018). Our audit corporation has changed as follows: Fiscal year ended [the 32nd fiscal year] 誠栄監査法人; first-quarter accounting period and cumulative first-quarter period of the 33rd fiscal year 監査法人ハイビスカス.」
The disclosure states that the auditor changed from 誠栄監査法人 to 監査法人ハイビスカス. - FY2018RestatedAnnual report
「The accounting auditors who performed our audit services are as follows. Names of certified public accountants, etc.: Designated partner Yamaguchi Kichichi (山口吉一); Engagement partner Morimoto Koichi (森本晃一). Name of audit corporation: 誠栄監査法人.」
The disclosure reconfirms that 誠栄監査法人 was the accounting auditor for the fiscal year as well. - FY2018-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 誠栄監査法人 of the quarterly financial statements for the third-quarter accounting period (1 April 2018 to 30 June 2018) and the cumulative third-quarter period (1 October 2017 to 30 June 2018).」
The disclosure reconfirms that we received a quarterly review by 誠栄監査法人 for the third quarter as well. - FY2018-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 誠栄監査法人 of the quarterly financial statements for the second-quarter accounting period (1 January 2018 to 31 March 2018) and the cumulative second-quarter period (1 October 2017 to 31 March 2018).」
The disclosure reconfirms that we received a quarterly review by 誠栄監査法人 for the second quarter as well. - FY2018-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 誠栄監査法人 of the quarterly financial statements for the first-quarter accounting period (1 October 2017 to 31 December 2017) and the cumulative first-quarter period (1 October 2017 to 31 December 2017).」
The disclosure reconfirms that we received a quarterly review by 誠栄監査法人 for the first quarter. - FY2017RestatedAnnual report
「Designated partner Yamaguchi Kichichi (山口吉一) 誠栄監査法人 Engagement partner Morimoto Koichi (森本晃一)」
The disclosure reconfirms that 誠栄監査法人 was the accounting auditor for the fiscal year. - FY2017-Q3RestatedAnnual report
「Third quarter accounting period and cumulative third quarter period of the 31st fiscal year 誠栄監査法人」
The disclosure reconfirms that 誠栄監査法人 was the auditor in the third quarter of the 31st fiscal year. - FY2017-Q2RestatedAnnual report
「Second quarter accounting period and cumulative second quarter period of the 31st fiscal year 誠栄監査法人」
The disclosure reconfirms that 誠栄監査法人 was the auditor in the second quarter of the 31st fiscal year. - FY2017-Q1First statedAnnual report
「The Company's independent auditor has changed as follows.」
The disclosure states that the auditor changed from the certified public accountant for the fiscal year ended [the 30th fiscal year] to Seiei Audit Corporation from the first quarter of the 31st fiscal year onward.