Reviewing the Audit Framework through a Change in Audit Firm
First written in FY2020. 2 of 5 entries say "Restated". Latest entry: FY2026-H1.
0 other companies' latest entry also says "Other".
- FY2026-H1Change of Audit FirmAnnual report
「The company’s accounting auditor has changed as follows: 35th consolidated fiscal year ES Next Limited Liability Audit Corporation 36th interim consolidated accounting period Audit Corporation Bloom」
The accounting auditor changed from ES Next Limited Liability Audit Corporation to Audit Corporation Bloom for the interim review during the current interim consolidated accounting period. - 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 ES Next Limited Liability Audit Corporation of its quarterly consolidated financial statements for the second quarter consolidated accounting period (1 December 2023 to 29 February 2024) and the second quarter consolidated cumulative period (1 September 2023 to 29 February 2024).」
The company continues to receive quarterly reviews from ES Next Limited Liability Audit Corporation following the change in corporate form. - FY2022-Q2Change in the corporate form of the audit corporationAnnual report
「As ES Next Audit Corporation transitioned to an audit corporation with limited liability on 21 February 2022, its name changed to ES Next Limited Liability Audit Corporation.」
The audit structure after the accounting auditor changed has continued, while the audit corporation transitioned to a limited liability audit corporation on 21 February 2022 and its name changed. - FY2021-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by ES Next Audit Corporation of its quarterly financial statements for the first quarter accounting period (1 September 2020 to 30 November 2020) and the first quarter cumulative period (1 September 2020 to 30 November 2020).」
The company has reconfirmed that it is receiving quarterly reviews from ES Next Audit Corporation, to which the accounting auditor changed in the previous fiscal year. - FY2020First statedAnnual report
「ES Next Audit Corporation was deemed suitable to serve as the company’s accounting auditor because it has the expertise, independence and quality-control systems required of an accounting auditor, is expected to provide agile, efficient and effective audit services suited to the company’s size, and, taking its audit fees into overall consideration, was judged to be the appropriate choice.」
The accounting auditor changed from EY ShinNihon LLC to ES Next Audit Corporation on 27 November 2020, with the stated reasons for the change being the selection of an agile and efficient audit suited to the company’s size.