Komori
Ap Holdings (3175) · FactRestated

Change of Audit Firm

First written in FY2021-Q1. 4 of 5 entries say "Restated". Latest entry: FY2023-Q2.

5entries
3years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2021-Q1 – FY2023-Q22020: 120202021: 220212022: 22022
Same theme, other companies
Change of Accounting AuditorA theme 778 companies write about · 1 as a headwind · 37 as a tailwind

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

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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 778 threads.
Full recordFilings, disclosures and news, newest first
  1. 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 監査法人アヴァンティア of the quarterly consolidated financial statements for the second-quarter consolidated accounting period, from 1 July 2022 to 30 September 2022, and the six-month consolidated period, from 1 April 2022 to 30 September 2022.」

    The fact that the company received a second-quarter review by 監査法人アヴァンティア is reaffirmed.
  2. 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 監査法人アヴァンティア of the quarterly consolidated financial statements for the third-quarter consolidated accounting period, from 1 October 2021 to 31 December 2021, and the nine-month consolidated period, from 1 April 2021 to 31 December 2021.」

    The fact that the company received a third-quarter review by 監査法人アヴァンティア is reaffirmed.
  3. FY2021RestatedAnnual report

    「Previous consolidated fiscal year and previous fiscal year: 有限責任 あずさ監査法人; current consolidated fiscal year and current fiscal year: 監査法人アヴァンティア.」

    The audit for the current consolidated fiscal year by 監査法人アヴァンティア and the change from the previous fiscal year are confirmed.
  4. FY2021-Q3RestatedAnnual report

    「The company's audit firm has changed as follows: consolidated fiscal year 19: 有限責任 あずさ監査法人; third quarter consolidated accounting period and nine-month period of fiscal year 20: 監査法人アヴァンティア.」

    The third-quarter review by 監査法人アヴァンティア and the change in audit firm from the previous fiscal year are reaffirmed.
  5. FY2021-Q1First statedAnnual report

    「The company's audit firm has changed as follows: consolidated fiscal year 19: 有限責任 あずさ監査法人; first quarter consolidated accounting period and nine-month period of fiscal year 20: 監査法人アヴァンティア.」

    The disclosure states that, from the first quarter of fiscal year 20, the audit firm changed from 有限責任 あずさ監査法人 to 監査法人アヴァンティア.
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