Change in audit firm due to merger of PwC Kyoto Audit Corporation
First written in FY2024. 1 of 3 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2025: 1 of 10 companies on the "Worse" side.
0 other companies' latest entry also says "Reframed".
- FY2026-H1ReframedAnnual report
「The Company's audit firm has changed as follows: Fiscal year 53: PwC Japan LLC; interim accounting period of fiscal year 54: Ark LLC」
The Company's audit firm changed from PwC Japan LLC to Ark LLC, marking a shift from the previous change resulting from a merger to a change to a new audit firm. - FY2025RestatedAnnual report
「The term of PwC Japan LLC, the Company's accounting auditor, will expire upon the conclusion of the 53rd Annual General Meeting of Shareholders scheduled for 29 May 2025, at which point it will retire. … Ark LLC, the accounting auditor of the Company's parent, 歯愛メディカル Co., Ltd., was nominated as a candidate for accounting auditor.」
The change from PwC Japan LLC to Ark LLC was reaffirmed on the grounds of aligning the Company's audit firm with that of its parent and centralizing consolidated financial reporting. - FY2024First statedAnnual report
「PwC Kyoto Audit Corporation, the Company's accounting auditor and the absorbed audit firm, merged with PwC Arata LLC, the surviving audit firm, effective 1 December 2023 and was dissolved. On the same date, PwC Arata LLC changed its name to PwC Japan LLC. Accordingly, PwC Japan LLC became the certified public accountants and other auditors providing the Company's audit certification.」
Following the merger and name change of the audit firm, the Company's certified public accountants and other auditors changed from PwC Kyoto Audit Corporation to PwC Japan LLC.