Komori
OLBA DVx HEALTHCARE (2689) · Fact10-Year Audit Tenure

Change of Audit Firm

First written in FY2017-Q3. 22 of 28 entries say "Restated". Latest entry: FY2026.

28entries
10years
3from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017-Q3 – FY2025-H12017: 320172018: 420182019: 420192020: 320202021: 120212022: 320222023: 320232024: 220242025: 120252026: 42026
Same theme, other companies
Change of Accounting AuditorA theme 778 companies write about · 1 as a headwind · 37 as a tailwind

OLBA DVx HEALTHCARE moved to the "Worse" side of this theme in 2026, 1 year after the typical company in this theme (2025).

34 other companies' latest entry also says "Other".

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 778 threads.
Full recordFilings, disclosures and news, newest first
  1. FY202610-Year Audit TenureAnnual report

    「Continuous audit period: 10 years」

    The company continues to be audited by KPMG AZSA LLC and has disclosed a continuous audit period of 10 years.
  3. 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 KPMG AZSA LLC of its interim consolidated financial statements for the interim consolidated period covering the period from 1 July 2024 to 31 December 2024.」

    The company continues to undergo interim review by KPMG AZSA LLC.
  4. FY2024RestatedAnnual report

    「Auditor: KPMG AZSA LLC」

    The company continues its audit agreement with KPMG AZSA LLC, and the continuous audit period has reached 8 years.
  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 KPMG AZSA LLC of its quarterly consolidated financial statements for the second quarter of the consolidated fiscal year, covering the period from 1 October 2023 to 31 December 2023, and the second-quarter cumulative consolidated period, covering the period from 1 July 2023 to 31 December 2023.」

    The company continues to receive a second-quarter review from KPMG AZSA LLC.
  6. FY2024-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company receives a quarterly review by KPMG AZSA LLC of its quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 July 2023 to 30 September 2023) and cumulative first-quarter consolidated accounting period (1 July 2023 to 30 September 2023).」

    The company continues to receive a first-quarter review from KPMG AZSA LLC.
  7. FY2023Period of continuous audits: 7 yearsAnnual report

    「Period of continuous auditing: 7 years」

    The company continues to be audited by KPMG AZSA LLC and has disclosed a continuous audit period of 7 years.
  8. FY2023-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company receives a quarterly review by KPMG AZSA LLC of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 October 2022 to 31 December 2022) and cumulative second-quarter consolidated accounting period (1 July 2022 to 31 December 2022).」

    The Company continues to receive a second-quarter quarterly review from KPMG AZSA LLC.
  9. FY2023-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company receives a quarterly review by KPMG AZSA LLC of its quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 July 2022 to 30 September 2022) and cumulative first-quarter consolidated accounting period (1 July 2022 to 30 September 2022).」

    The Company continues to receive a first-quarter quarterly review from KPMG AZSA LLC.
  10. 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 KPMG AZSA LLC of its quarterly consolidated financial statements for the third quarter of the consolidated fiscal year, covering the period from 1 January 2022 to 31 March 2022, and the third-quarter cumulative consolidated period, covering the period from 1 July 2021 to 31 March 2022.」

    The company continues to receive a third-quarter review from KPMG AZSA LLC.
  11. 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 KPMG AZSA LLC of its quarterly consolidated financial statements for the second quarter of the consolidated fiscal year, covering the period from 1 October 2021 to 31 December 2021, and the second-quarter cumulative consolidated period, covering the period from 1 July 2021 to 31 December 2021.」

    The Company continues to receive a second-quarter quarterly review from KPMG AZSA LLC.
  12. FY2022-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company receives a quarterly review by KPMG AZSA LLC of its quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 July 2021 to 30 September 2021) and cumulative first-quarter consolidated accounting period (1 July 2021 to 30 September 2021).」

    The Company continues to receive a first-quarter quarterly review from KPMG AZSA LLC.
  13. FY2020RestatedAnnual report

    「Auditor: KPMG AZSA LLC」

    The company continues its audit agreement and statutory audit with KPMG AZSA LLC. The continuous audit period is stated as 4 years.
  14. FY2020-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company receives a quarterly review by KPMG AZSA LLC of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 January 2020 to 31 March 2020) and cumulative third-quarter consolidated accounting period (1 July 2019 to 31 March 2020).」

    The company continues to undergo quarterly reviews by KPMG AZSA LLC for the third quarter.
  15. FY2020-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company receives a quarterly review by KPMG AZSA LLC of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 October 2019 to 31 December 2019) and cumulative second-quarter consolidated accounting period (1 July 2019 to 31 December 2019).」

    The Company continues to receive a second-quarter quarterly review from KPMG AZSA LLC.
  16. FY2020-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company receives a quarterly review by KPMG AZSA LLC of its quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 July 2019 to 30 September 2019) and cumulative first-quarter consolidated accounting period (1 July 2019 to 30 September 2019).」

    The Company continues to receive a first-quarter quarterly review from KPMG AZSA LLC.
  17. FY2019RestatedAnnual report

    「For the statutory audit, the company has entered into an audit engagement with KPMG AZSA LLC and receives audits conducted from a fair and impartial standpoint.」

    The company continues its audit agreement and statutory audit with KPMG AZSA LLC.
  18. FY2019-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company receives a quarterly review by KPMG AZSA LLC of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 January 2019 to 31 March 2019) and cumulative third-quarter consolidated accounting period (1 July 2018 to 31 March 2019).」

    The Company continues to receive quarterly reviews from KPMG AZSA LLC.
  19. 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 KPMG AZSA LLC of its quarterly consolidated financial statements for the second quarter of the consolidated fiscal year, covering the period from 1 October 2018 to 31 December 2018, and the second-quarter cumulative consolidated period, covering the period from 1 July 2018 to 31 December 2018.」

    The Company continues to receive quarterly reviews from KPMG AZSA LLC.
  20. FY2019-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company receives a quarterly review by KPMG AZSA LLC of its quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 July 2018 to 30 September 2018) and cumulative first-quarter consolidated accounting period (1 July 2018 to 30 September 2018).」

    The Company continues to receive quarterly reviews from KPMG AZSA LLC.
  21. FY2018RestatedAnnual report

    「For the statutory audit, the company has entered into an audit engagement with KPMG AZSA LLC and receives audits conducted from a fair and impartial standpoint.」

    The company continues its audit agreement and statutory audit with KPMG AZSA LLC.
  22. FY2018-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company receives a quarterly review by KPMG AZSA LLC of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 January 2018 to 31 March 2018) and cumulative third-quarter consolidated accounting period (1 July 2017 to 31 March 2018).」

    The company continues to undergo quarterly reviews by KPMG AZSA LLC.
  23. FY2018-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by KPMG AZSA LLC of its quarterly consolidated financial statements for the second quarter of the consolidated fiscal year, covering the period from 1 October 2017 to 31 December 2017, and the second-quarter cumulative consolidated period, covering the period from 1 July 2017 to 31 December 2017.」

    The company has disclosed that it has undergone a second-quarter review by KPMG AZSA LLC.
  24. FY2018-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by KPMG AZSA LLC of its quarterly consolidated financial statements for the first quarter of the consolidated fiscal year, covering the period from 1 July 2017 to 30 September 2017, and the first-quarter cumulative consolidated period, covering the same period.」

    The company has disclosed that it has undergone a quarterly review by KPMG AZSA LLC.
  25. FY2017RestatedAnnual report

    「For the statutory audit, the company has entered into an audit engagement with KPMG AZSA LLC and receives audits conducted from a fair and impartial standpoint.」

    The company has disclosed an audit agreement with KPMG AZSA LLC covering the full 68th fiscal year.
  26. FY2017-Q3First statedAnnual report

    「The company's auditor has changed as follows: 67th fiscal year consolidated accounting period: あけぼの監査法人; 68th fiscal year third-quarter consolidated accounting period and cumulative third-quarter consolidated accounting period: KPMG AZSA LLC.」

    From the third quarter of the 68th fiscal year, the auditor changed from Akebono Audit Corporation to KPMG AZSA LLC.
Moved together

"Ensuring Management Transparency, Efficiency and Soundness" moved the same way as this thread, in the same document, in 2 of its 28 moves.

2★1
  1. ★This thread
  2. 1Ensuring Management Transparency, Efficiency and Soundness2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
OLBA DVx HEALTHCARE's next results are scheduled for 2026-10-30. Read the earnings preview It last moved in the General Meetings of Shareholders of 2026-09-07: "Cited as achieved".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Change of Audit Firm | OLBA DVx HEALTHCARE,Inc. (2689) | Komori