Komori
Jason (3080) · FactRestated

Change in Audit Firm

First written in FY2023-Q1. 10 of 11 entries say "Restated". Latest entry: FY2027-H1.

11entries
5years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2023-Q1 – FY2027-H12022: 220222023: 420232024: 220242025: 220252026: 12026
Same theme, other companies
Change in Audit Firm and Quarterly Review FrameworkA theme 62 companies write about · 0 as a headwind · 0 as a tailwind

39 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 62 companies compared. The sentences above are computed from all 62.
Full recordFilings, disclosures and news, newest first
  1. FY2027-H1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone an interim review by アーク有限責任監査法人 of its interim consolidated financial statements for the interim consolidated accounting period from 1 March 2026 to 31 August 2026.」

    The company has continued to undergo interim reviews by Ark Audit Corporation following the change in audit firm.
  2. FY2026-H1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone an interim review by Ark Audit Corporation of its interim consolidated financial statements for the interim consolidated accounting period from 1 March 2025 to 31 August 2025.」

    The company has continued to undergo interim reviews by Ark Audit Corporation following the change in audit firm.
  3. FY2025RestatedAnnual report

    「The assistants involved in the company's accounting audit services comprise 2 certified public accountants, 4 people who have passed the accountant examination or have equivalent qualifications, and 6 others.」

    The company has continued its audit arrangement with Ark Audit Corporation following the change in audit firm.
  4. FY2024RestatedAnnual report

    「Two fiscal years prior: KPMG AZSA LLC Previous fiscal year: Ark Audit Corporation」

    The company has continued its audit arrangement with Ark Audit Corporation since the change in audit firm in 2022.
  5. FY2024-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by Ark Audit Corporation of its quarterly consolidated financial statements for the consolidated third quarter (from 1 September 2023 to 30 November 2023) and the cumulative consolidated third quarter (from 1 March 2023 to 30 November 2023).」

    The company was confirmed to have undergone a third-quarter review by Ark Audit Corporation following the change in audit firm.
  6. 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 Ark Audit Corporation of its quarterly consolidated financial statements for the consolidated second quarter (from 1 June 2023 to 31 August 2023) and the cumulative consolidated second quarter (from 1 March 2023 to 31 August 2023).」

    The company was confirmed to have undergone a second-quarter review by Ark Audit Corporation following the change in audit firm.
  7. FY2024-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by Ark Audit Corporation of its quarterly consolidated financial statements for the consolidated first quarter (from 1 March 2023 to 31 May 2023) and the cumulative consolidated first quarter (from 1 March 2023 to 31 May 2023).」

    The company was confirmed to have undergone a quarterly review by Ark Audit Corporation following the change in audit firm.
  8. FY2023RestatedAnnual report

    「Fiscal year 37 (from 1 March 2021 to 28 February 2022, consolidated and non-consolidated): KPMG AZSA LLC Fiscal year 38 (from 1 March 2022 to 28 February 2023, consolidated and non-consolidated): Ark Audit Corporation」

    The audit firm for fiscal year 38 was Ark Audit Corporation, confirming the arrangement following the change in audit firm disclosed in the previous fiscal year.
  9. FY2023-Q3RestatedAnnual report

    「The company's audit firm has changed as follows. Consolidated fiscal year 37: KPMG AZSA LLC Consolidated third quarter of fiscal year 38 and cumulative consolidated third quarter: Ark Audit Corporation」

    The audit firm was confirmed to be Ark Audit Corporation in the third quarter of fiscal year 38 as well.
  10. FY2023-Q2RestatedAnnual report

    「The company's audit firm has changed as follows. Consolidated fiscal year 37: KPMG AZSA LLC Consolidated second quarter of fiscal year 38 and cumulative consolidated second quarter: Ark Audit Corporation」

    The audit firm was confirmed to be Ark Audit Corporation in the second quarter of fiscal year 38 as well.
  11. FY2023-Q1First statedAnnual report

    「The company's audit firm has changed as follows. Consolidated fiscal year 37: KPMG AZSA LLC Consolidated first quarter of fiscal year 38 and cumulative consolidated first quarter: Ark Audit Corporation」

    The disclosure states that, from the first quarter of fiscal year 38, the audit firm changed from KPMG AZSA LLC to Ark Audit Corporation.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
No upcoming earnings preview for Jason yet.
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Change in Audit Firm | JASON CO.,LTD. (3080) | Komori