Financial Services Agency Sanctions Against Asuka Audit Corporation and Ensuring the Reliability of the Audit Structure
First written in FY2024. 1 of 3 entries say "Restated". Latest entry: FY2026-H1.
19 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「当社は、金融商品取引法第193条の２第１項の規定に基づき、中間連結会計期間（2026年１月１日から2026年６月30日まで）に係る中間連結財務諸表について、監査法人やまぶきによる期中レビューを受けております。」
前中間連結会計期間から交代した監査法人やまぶきによる期中レビューを受けていることを再確認している。 - FY2025-H1Change of Audit FirmAnnual report
「当社の監査法人は次のとおり交代しております。 第30期連結会計年度 アスカ監査法人 第31期中間連結会計期間 監査法人やまぶき」
監査法人について、前連結会計年度のアスカ監査法人から、当中間連結会計期間は監査法人やまぶきへ交代した事実を記載している。交代理由は本文に記載されていない。 - FY2024First statedAnnual report
「The company's accounting auditor, Asuka Audit Corporation, received the following sanctions from the Financial Services Agency on 17 January 2025: • Suspension of operations relating to entering into new engagements for 6 months, from 20 January 2025 through 19 July 2025 • Order to improve operations, including its operational management system The Audit & Supervisory Board has received reports from Asuka Audit Corporation on the progress of its remediation plan concerning the Financial Services Agency's sanctions and has determined that the firm's eligibility as accounting auditor and the reliability of its audits will be ensured by the audit and review systems established through its efforts to prevent recurrence.」
The company disclosed that its accounting auditor received a 6-month suspension from entering into new engagements and an operational-improvement order from the Financial Services Agency. The Audit & Supervisory Board nevertheless determined that the auditor's eligibility and audit reliability would be maintained based on progress reports and improved audit and review systems.