Reviewing the Audit Structure and Costs Through a Change of Independent Auditor
First written in FY2021. 5 of 8 entries say "Restated". Latest entry: FY2025-Q1.
94 other companies' latest entry also says "Restated".
- FY2025-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 監査法人やまぶき of its quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 March 2024 to 31 May 2024) and the cumulative first-quarter consolidated period (1 March 2024 to 31 May 2024).」
The Company continues to undergo reviews of its quarterly consolidated financial statements by 監査法人やまぶき. - 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 監査法人やまぶき of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 September 2023 to 30 November 2023) and the cumulative third-quarter consolidated period (1 March 2023 to 30 November 2023).」
The Company continued to undergo a review of its third-quarter consolidated financial statements by 監査法人やまぶき. - FY2023-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 監査法人やまぶき of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 June 2022 to 31 August 2022) and the cumulative second-quarter consolidated period (1 March 2022 to 31 August 2022).」
The Company continued to undergo a review of its quarterly consolidated financial statements by 監査法人やまぶき in the second quarter. - FY2023-Q1ReframedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 監査法人やまぶき of its quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 March 2022 to 31 May 2022) and the cumulative first-quarter consolidated period (1 March 2022 to 31 May 2022). The Company's accounting auditors changed as follows: Consolidated fiscal year 33: UHY東京監査法人 34th fiscal year, first-quarter consolidated accounting period and cumulative first-quarter consolidated period: 監査法人やまぶき」
The accounting auditor changed again from UHY東京監査法人 to 監査法人やまぶき, which conducted the review of the first-quarter consolidated financial statements. - 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 UHY東京監査法人 of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 September 2021 to 30 November 2021) and the cumulative third-quarter consolidated period (1 March 2021 to 30 November 2021).」
The Company continued to undergo a review of its quarterly consolidated financial statements by UHY東京監査法人 in the third quarter. - 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 UHY東京監査法人 of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 June 2021 to 31 August 2021) and the cumulative second-quarter consolidated period (1 March 2021 to 31 August 2021).」
The Company continues to undergo reviews of its quarterly consolidated financial statements by UHY東京監査法人. - FY2022-Q1AdvancedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by UHY東京監査法人 of its quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 March 2021 to 31 May 2021) and the cumulative first-quarter consolidated period (1 March 2021 to 31 May 2021).」
UHY東京監査法人, appointed in the previous fiscal year, actually conducted the review of the first-quarter consolidated financial statements. - FY2021First statedAnnual report
「The term of office of the Company's accounting auditor, EY新日本有限責任監査法人, will expire upon the conclusion of the Company's 31st Annual General Meeting of Shareholders, scheduled for 28 May 2020. In connection with this, the Company discussed audit hours and audit fees for the 32nd fiscal year with EY新日本有限責任監査法人, which expressed the view that audit hours and audit fees were expected to increase due to changes in the business environment. After carefully considering this, and taking into account the current business environment, performance and business scale, the Company decided to review its accounting auditor. As a result, after comprehensively considering the appropriate level of audit quality, audit efficiency and audit fees, the Company decided to appoint UHY東京監査法人 as its new accounting auditor.」
The accounting auditor changed from EY新日本有限責任監査法人 to UHY東京監査法人. The appointment was explained as having been made after comprehensively considering audit quality, efficiency and fees in light of expected increases in audit hours and fees.