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Toell (3361) · FactRestated

Change in Audit Firm

First written in FY2020-Q1. 14 of 15 entries say "Restated". Latest entry: FY2025-H1.

15entries
6years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2020-Q1 – FY2025-H12019: 120192020: 420202021: 220212022: 320222023: 320232024: 22024
Same theme, other companies
Change in Audit Firm and Quarterly Review FrameworkA theme 62 companies write about · 0 as a headwind · 0 as a tailwind

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

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 62 companies compared. The sentences above are computed from all 62.
Full recordFilings, disclosures and news, newest first
  1. FY2025-H1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone an interim review by A&A Partners Audit Corporation of its interim consolidated financial statements for the interim consolidated accounting period (1 May 2024 to 31 October 2024).」

    The review structure provided by A&A Partners Audit Corporation remains in place.
  2. FY2024-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by A&A Partners Audit Corporation of its quarterly consolidated financial statements for the third quarter of the consolidated accounting period (1 November 2023 to 31 January 2024) and the third quarter of the consolidated year-to-date period (1 May 2023 to 31 January 2024).」

    The quarterly review structure provided by A&A Partners Audit Corporation remains in place.
  3. FY2024-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by A&A Partners Audit Corporation of its quarterly consolidated financial statements for the second quarter of the consolidated accounting period (1 August 2023 to 31 October 2023) and the second quarter of the consolidated year-to-date period (1 May 2023 to 31 October 2023).」

    The quarterly review structure provided by A&A Partners Audit Corporation remains in place.
  4. FY2023RestatedAnnual report

    「A&A Partners Audit Corporation」

    The audit structure provided by A&A Partners Audit Corporation remains in place.
  5. FY2023-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by A&A Partners Audit Corporation of its quarterly consolidated financial statements for the third quarter of the consolidated accounting period (1 November 2022 to 31 January 2023) and the third quarter of the consolidated year-to-date period (1 May 2022 to 31 January 2023).」

    The quarterly review structure provided by A&A Partners Audit Corporation remains in place.
  6. FY2023-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by A&A Partners Audit Corporation of its quarterly consolidated financial statements for the first quarter of the consolidated accounting period (1 May 2022 to 31 July 2022) and the first quarter of the consolidated year-to-date period (1 May 2022 to 31 July 2022).」

    The quarterly review structure provided by A&A Partners Audit Corporation remains in place.
  7. FY2022RestatedAnnual report

    「A&A Partners Audit Corporation」

    The audit structure provided by A&A Partners Audit Corporation remained in place throughout the fiscal year.
  8. 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 A&A Partners Audit Corporation of its quarterly consolidated financial statements for the third quarter of the consolidated accounting period (1 November 2021 to 31 January 2022) and the third quarter of the consolidated year-to-date period (1 May 2021 to 31 January 2022).」

    The quarterly review structure provided by A&A Partners Audit Corporation remains in place.
  9. FY2022-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by A&A Partners Audit Corporation of its quarterly consolidated financial statements for the second quarter of the consolidated accounting period (1 August 2021 to 31 October 2021) and the second quarter of the consolidated year-to-date period (1 May 2021 to 31 October 2021).」

    The quarterly review structure provided by A&A Partners Audit Corporation remains in place.
  10. 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 A&A Partners Audit Corporation of its quarterly consolidated financial statements for the first quarter of the consolidated accounting period (1 May 2021 to 31 July 2021) and the first quarter of the consolidated year-to-date period (1 May 2021 to 31 July 2021).」

    The quarterly review structure provided by A&A Partners Audit Corporation remains in place.
  11. FY2021-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by A&A Partners Audit Corporation of its quarterly consolidated financial statements for the second quarter of the consolidated accounting period (1 August 2020 to 31 October 2020) and the second quarter of the consolidated year-to-date period (1 May 2020 to 31 October 2020).」

    The quarterly review structure provided by A&A Partners Audit Corporation remains in place.
  12. FY2021-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by A&A Partners Audit Corporation of its quarterly consolidated financial statements for the first quarter of the consolidated accounting period (1 May 2020 to 31 July 2020) and the first quarter of the consolidated year-to-date period (1 May 2020 to 31 July 2020).」

    The quarterly review structure provided by A&A Partners Audit Corporation remains in place.
  13. FY2020RestatedAnnual report

    「Fiscal year 57 (1 May 2019 to 30 April 2020) (consolidated and non-consolidated): A&A Partners Audit Corporation」

    The audit structure provided by A&A Partners Audit Corporation remained in place throughout the fiscal year.
  14. FY2020-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by A&A Partners Audit Corporation of its quarterly consolidated financial statements for the third quarter of the consolidated accounting period (1 November 2019 to 31 January 2020) and the third quarter of the consolidated year-to-date period (1 May 2019 to 31 January 2020).」

    The third quarter of fiscal year 57 was also subject to a quarterly review by A&A Partners Audit Corporation, and the structure established after the previously disclosed change in audit firm remains in place.
  15. FY2020-Q1First statedAnnual report

    「The Company's audit firm has changed as follows. Consolidated fiscal year 56: Deloitte Tohmatsu LLC. First quarter of consolidated fiscal year 57 and first quarter of the consolidated fiscal year-to-date period: A&A Partners Audit Corporation.」

    It is stated that, from the first quarter of fiscal year 57, the audit firm changed from Deloitte Tohmatsu LLC to A&A Partners Audit Corporation.
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Change in Audit Firm | Toell Co.,Ltd. (3361) | Komori