Komori
Towa Food Service (3329) · FactChange in the audit firm's name

Change of Audit Firm

First written in FY2018-Q2. 6 of 8 entries say "Restated". Latest entry: FY2026-H1.

8entries
9years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2018-Q2 – FY2026-H12017: 12018: 020182019: 320192020: 020202021: 120212022: 120222023: 120232024: 020242025: 12025
Same theme, other companies
Change in Independent AuditorA theme 778 companies write about · 1 as a headwind · 37 as a tailwind

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

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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. FY2026-H1Change in the audit firm's nameAnnual report

    「Toko Audit Corporation, which has traditionally audited the company, changed its name to Toko Limited Liability Audit Corporation effective 2 July 2025.」

    The auditor's name changed from Toko Audit Corporation to Toko Limited Liability Audit Corporation effective 2 July 2025.
  2. FY2024-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by Toko Audit Corporation of its quarterly financial statements for the first quarter (1 May 2023 to 31 July 2023) and cumulative first-quarter period (1 May 2023 to 31 July 2023).」

    The company continues to undergo quarterly reviews by Toko Audit Corporation.
  3. 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 Toko Audit Corporation of its quarterly financial statements for the third quarter (1 November 2021 to 31 January 2022) and cumulative third-quarter period (1 May 2021 to 31 January 2022).」

    The company continues to undergo quarterly reviews by Toko Audit Corporation.
  4. FY2022-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by Toko Audit Corporation of its quarterly financial statements for the first quarter (1 May 2021 to 31 July 2021) and cumulative first-quarter period (1 May 2021 to 31 July 2021).」

    The company continues to undergo quarterly reviews by Toko Audit Corporation.
  5. FY2020-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by Toko Audit Corporation of its quarterly financial statements for the second quarter (1 August 2019 to 31 October 2019) and cumulative second-quarter period (1 May 2019 to 31 October 2019).」

    The company continues to undergo quarterly reviews by Toko Audit Corporation.
  6. FY2020-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by Toko Audit Corporation of its quarterly financial statements for the first quarter and cumulative first-quarter period.」

    The company continues to undergo quarterly reviews by Toko Audit Corporation.
  7. FY2019RestatedAnnual report

    「For the audit of our financial statements, we have entered into an audit agreement with Toko Audit Corporation.」

    The company continues its audit agreement with Toko Audit Corporation, to which the auditor changed from the second quarter of the previous fiscal year.
  8. FY2018-Q2First statedAnnual report

    「The company's independent auditor has changed as follows: Fiscal year 18: Shinnihon Limited; second quarter and cumulative second-quarter period of fiscal year 19: Toko Audit Corporation.」

    From the second quarter and cumulative second-quarter period of fiscal year 19, the auditor changed from Shinnihon Limited to Toko Audit Corporation.
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