Komori
NittoBest (2877) · FactRestated

Change in the Audit Firm's Name

First written in FY2019-Q2. 16 of 18 entries say "Restated". Latest entry: FY2024-Q3.

18entries
7years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2019-Q2 – FY2020RestatedFY2021-Q2 – FY2024-Q32018: 12019: 420192020: 420202021: 220212022: 320222023: 320232024: 1
Same theme, other companies
Change in the Audit Firm's NameA theme 54 companies write about · 0 as a headwind · 0 as a tailwind

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

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 54 companies compared. The sentences above are computed from all 54.
Full recordFilings, disclosures and news, newest first
  1. FY2024-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by Taiyo Audit Corporation of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2023 to 31 December 2023) and the third-quarter year-to-date period (1 April 2023 to 31 December 2023).」

    The Company continues to receive the third-quarter review from Grant Thornton Taiyo LLC.
  2. 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 Taiyo Audit Corporation of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2023 to 30 September 2023) and the second-quarter year-to-date period (1 April 2023 to 30 September 2023).」

    The company continues to undergo second-quarter reviews by Taiyo Audit Corporation.
  3. 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 Taiyo Audit Corporation of its quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 April 2023 to 30 June 2023) and the first-quarter year-to-date period (1 April 2023 to 30 June 2023).」

    The company continues to undergo quarterly reviews by Taiyo Audit Corporation.
  4. 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 Taiyo Audit Corporation of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2022 to 31 December 2022) and the third-quarter year-to-date period (1 April 2022 to 31 December 2022).」

    The company continues to receive a third-quarter review from Taiyo Audit Corporation, which changed from the previous fiscal year.
  5. 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 Taiyo Audit Corporation of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2022 to 30 September 2022) and the second-quarter year-to-date period (1 April 2022 to 30 September 2022).」

    The company continues to receive a second-quarter review from Taiyo Audit Corporation, which changed from the previous fiscal year.
  6. FY2023-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by Taiyo Audit Corporation of its quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 April 2022 to 30 June 2022) and the first-quarter year-to-date period (1 April 2022 to 30 June 2022).」

    The company continues to receive a first-quarter review from Taiyo Audit Corporation, which changed from the previous fiscal year.
  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 Taiyo Audit Corporation of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2021 to 31 December 2021) and the third-quarter year-to-date period (1 April 2021 to 31 December 2021).」

    The company continues to receive a third-quarter review from Taiyo Audit Corporation, which changed from the previous fiscal year.
  8. FY2022-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by Taiyo Audit Corporation of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2021 to 30 September 2021) and the second-quarter year-to-date period (1 April 2021 to 30 September 2021).」

    The company continues to receive a second-quarter review from Taiyo Audit Corporation, which changed from the previous fiscal year.
  9. FY2021RestatedAnnual report

    「Previous consolidated fiscal year and previous fiscal year: EY ShinNihon LLC Current consolidated fiscal year and current fiscal year: Taiyo Audit Corporation」

    The annual report definitively discloses that the audit firm changed from EY ShinNihon LLC in the previous fiscal year to Taiyo Audit Corporation in the current fiscal year. Reasons cited for the change include the long-standing relationship, a proposal to increase audit fees, and a comparative review from a fresh perspective.
  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 Taiyo Audit Corporation of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2020 to 30 September 2020) and the second-quarter year-to-date period (1 April 2020 to 30 September 2020).」

    The company has disclosed that it is receiving a quarterly review from Taiyo Audit Corporation, continuing from the first quarter.
  11. FY2021-Q1ReframedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by Taiyo Audit Corporation of its quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 April 2020 to 30 June 2020) and the first-quarter year-to-date period (1 April 2020 to 30 June 2020). The company's audit firm has changed as follows. Fiscal year 82 consolidated accounting year: EY ShinNihon LLC First-quarter consolidated accounting period and first-quarter year-to-date period of fiscal year 83: Taiyo Audit Corporation」

    The audit firm changed from EY ShinNihon LLC to Taiyo Audit Corporation from the first quarter of the current fiscal year. The disclosure has expanded from the previous theme of a name change to include changes of audit firm.
  12. FY2020RestatedAnnual report

    「Name of audit firm: EY ShinNihon LLC」

    The company has reconfirmed that it continues to receive an audit from EY ShinNihon LLC.
  13. FY2020-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by EY ShinNihon LLC of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2019 to 31 December 2019) and the third-quarter year-to-date period (1 April 2019 to 31 December 2019).」

    The company has disclosed that it continues to receive a third-quarter quarterly review from EY ShinNihon LLC.
  14. 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 EY ShinNihon LLC of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2019 to 30 September 2019) and the second-quarter year-to-date period (1 April 2019 to 30 September 2019).」

    The company has disclosed that it continues to receive quarterly reviews from EY ShinNihon LLC.
  15. FY2020-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by EY ShinNihon LLC of its quarterly consolidated financial statements for the first quarter and the cumulative first-quarter period.」

    The company has disclosed that it continues to receive quarterly reviews from EY ShinNihon LLC.
  16. FY2019RestatedAnnual report

    「Name of audit firm EY ShinNihon LLC (Note) ShinNihon LLC changed its name to EY ShinNihon LLC effective 1 July 2018.」

    The annual report reconfirms that EY ShinNihon LLC remains the accounting auditor following the audit firm’s name change.
  17. FY2019-Q3RestatedAnnual report

    「ShinNihon LLC changed its name to EY ShinNihon LLC effective 1 July 2018.」

    The company reconfirmed the audit firm’s 1 July 2018 name change and the quarterly review conducted by EY ShinNihon LLC.
  18. FY2019-Q2First statedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company’s quarterly consolidated financial statements for the second quarter consolidated accounting period (1 July 2018 to 30 September 2018) and the six months ended 30 September 2018 were reviewed by EY ShinNihon LLC. ShinNihon LLC changed its name to EY ShinNihon LLC effective 1 July 2018.」

    The company disclosed the 1 July 2018 name change of the audit firm responsible for reviewing the quarterly consolidated financial statements.
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