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Early Age (3248) · FactReappointment of the Audit Corporation Following Administrative Disciplinary Action

Merger and Name Change of the Audit Corporation

First written in FY2018-Q3. 17 of 20 entries say "Restated". Latest entry: FY2025.

20entries
9years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2018-Q3 – FY20252018: 120182019: 420192020: 320202021: 220212022: 220222023: 420232024: 320242025: 020252026: 1
Same theme, other companies
Change of Audit Firm Due to Merger of Audit FirmsA theme 35 companies write about · 0 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2025: 1 of 10 companies on the "Worse" side.

2 other companies' latest entry also says "Other".

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 35 companies compared. The sentences above are computed from all 35.
Full recordFilings, disclosures and news, newest first
  1. FY2025Reappointment of the Audit Corporation Following Administrative Disciplinary ActionAnnual report

    「Continuous audit period 21 years” The Audit and Supervisory Committee received a report from Taiyo LLC regarding its business improvement plan in connection with the Financial Services Agency’s action described above. After requesting an explanation and deliberating the matter, the committee determined that there were no issues with the execution of the accounting auditor’s duties and decided to reappoint Taiyo LLC.」

    Discloses that the continuous audit period for Taiyo LLC was updated to 21 years and that its reappointment was decided based on explanations concerning the Financial Services Agency’s business suspension order and other actions, and its business improvement plan.
  2. FY2024-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 February 2024 to 30 April 2024) and the second-quarter consolidated cumulative period (1 November 2023 to 30 April 2024) have been subject to a quarterly review by Taiyo LLC.」

    Continues to receive a second-quarter quarterly review from Taiyo LLC.
  3. FY2024-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 November 2023 to 31 January 2024) and the first-quarter consolidated cumulative period (1 November 2023 to 31 January 2024) have been subject to a quarterly review by Taiyo LLC.」

    Continues to receive a first-quarter quarterly review from Taiyo LLC.
  4. FY2023Continuous audit tenure updatedAnnual report

    「Taiyo LLC Continuous audit period 19 years」

    Continues the audit by Taiyo LLC and discloses a continuous audit period of 19 years.
  5. FY2023-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 May 2023 to 31 July 2023) and the third-quarter consolidated cumulative period (1 November 2022 to 31 July 2023) have been subject to a quarterly review by Taiyo LLC.」

    Continues to receive a third-quarter quarterly review from Taiyo LLC.
  6. FY2023-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 February 2023 to 30 April 2023) and the second-quarter consolidated cumulative period (1 November 2022 to 30 April 2023) have been subject to a quarterly review by Taiyo LLC.」

    Continues to receive a second-quarter quarterly review from Taiyo LLC.
  7. FY2023-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 November 2022 to 31 January 2023) and the first-quarter consolidated cumulative period (1 November 2022 to 31 January 2023) have been subject to a quarterly review by Taiyo LLC.」

    Continues to receive a first-quarter quarterly review from Taiyo LLC.
  8. FY2022RestatedAnnual report

    「太陽有限責任監査法人」

    Continues to receive audits from Taiyo LLC and discloses a continuous audit period of 18 years.
  9. FY2022-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 February 2022 to 30 April 2022) and the second-quarter consolidated cumulative period (1 November 2021 to 30 April 2022) have been subject to a quarterly review by Taiyo LLC.」

    Continues to receive a second-quarter quarterly review from Taiyo LLC.
  10. FY2022-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 November 2021 to 31 January 2022) and the first-quarter consolidated cumulative period (1 November 2021 to 31 January 2022) have been subject to a quarterly review by Taiyo LLC.」

    Continues to receive a first-quarter quarterly review from Taiyo LLC.
  11. FY2021-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 May 2021 to 31 July 2021) and the third-quarter consolidated cumulative period (1 November 2020 to 31 July 2021) have been subject to a quarterly review by Taiyo LLC.」

    Discloses that it continues to receive a third-quarter quarterly review from Taiyo LLC.
  12. FY2021-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 February 2021 to 30 April 2021) and the second-quarter consolidated cumulative period (1 November 2020 to 30 April 2021) have been subject to a quarterly review by Taiyo LLC.」

    Discloses that it continues to receive a second-quarter quarterly review from Taiyo LLC.
  13. FY2020-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 May 2020 to 31 July 2020) and the third-quarter consolidated cumulative period (1 November 2019 to 31 July 2020) have been subject to a quarterly review by Taiyo LLC.」

    Discloses that it continues to receive a third-quarter quarterly review from Taiyo LLC.
  14. FY2020-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 February 2020 to 30 April 2020) and the second-quarter consolidated cumulative period (1 November 2019 to 30 April 2020) have been subject to a quarterly review by Taiyo LLC.」

    Discloses that it continues to receive a second-quarter quarterly review from Taiyo LLC.
  15. FY2019RestatedAnnual report

    「Our audit firm has changed as follows: The fiscal year before last and the business year before last: Yusei Audit Corporation The preceding consolidated fiscal year and the preceding business year: Taiyo LLC」

    Continues to disclose the change in audit firm resulting from the merger of Yusei Audit Corporation and Taiyo LLC, and the audit conducted by Taiyo LLC.
  16. FY2019-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 May 2019 to 31 July 2019) and the third-quarter consolidated cumulative period (1 November 2018 to 31 July 2019) have been subject to a quarterly review by Taiyo LLC.」

    Continues to disclose that the third-quarter quarterly review is conducted by Taiyo LLC.
  17. FY2019-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 February 2019 to 30 April 2019) and the second-quarter consolidated cumulative period (1 November 2018 to 30 April 2019) have been subject to a quarterly review by Taiyo LLC.」

    Continues to disclose that the second-quarter quarterly review is conducted by Taiyo LLC.
  18. FY2019-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 November 2018 to 31 January 2019) and the first-quarter consolidated cumulative period (1 November 2018 to 31 January 2019) have been subject to a quarterly review by Taiyo LLC.」

    Continues to disclose that the quarterly review is conducted by Taiyo LLC.
  19. FY2018RestatedAnnual report

    「Yusei Audit Corporation, which had long provided our audit certification, merged with Taiyo LLC on 2 July 2018 and changed its name to Taiyo LLC.」

    Confirms that, following the audit firm’s merger and name change, Taiyo LLC became the audit firm providing audit certification.
  20. FY2018-Q3First statedAnnual report

    「Yusei Audit Corporation, which had traditionally provided audit certification to the company, merged with Taiyo Yugen Audit Corporation on 2 July 2018 and changed its name to Taiyo Yugen Audit Corporation.」

    The company disclosed the merger of its former audit firm with Taiyo Yugen Audit Corporation on 2 July 2018 and the resulting name change.
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Merger and Name Change of the Audit Corporation | EARLY AGE CO.,Ltd. (3248) | Komori