Komori
G-Factory (3474) · FactRestated

Change of Audit Firm

First written in FY2018-Q1. 11 of 12 entries say "Restated". Latest entry: FY2024-Q1.

12entries
7years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2018-Q1 – FY2024-Q12018: 320182019: 320192020: 120202021: 120212022: 220222023: 120232024: 12024
Same theme, other companies
Change in Audit Firm and Quarterly Review FrameworkA theme 110 companies write about · 1 as a headwind · 1 as a tailwind

76 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 109 companies compared. The sentences above are computed from all 109.
Full recordFilings, disclosures and news, newest first
  1. FY2024-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company is subject to a quarterly review by Owa & Co. of the quarterly consolidated financial statements for the first-quarter consolidated accounting period (from 1 January 2024 to 31 March 2024) and the first-quarter cumulative consolidated accounting period (from 1 January 2024 to 31 March 2024).」

    The Company has continued the quarterly review arrangements involving Owa & Co.
  2. FY2023-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company is subject to a quarterly review by Owa & Co. of the quarterly consolidated financial statements for the third-quarter consolidated accounting period (from 1 July 2023 to 30 September 2023) and the third-quarter cumulative consolidated accounting period (from 1 January 2023 to 30 September 2023).」

    The Company has continued the third-quarter review arrangements involving Owa & Co. following the change of audit firm.
  3. FY2022-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company is subject to a quarterly review by Owa & Co. of the quarterly consolidated financial statements for the third-quarter consolidated accounting period (from 1 July 2022 to 30 September 2022) and the third-quarter cumulative consolidated accounting period (from 1 January 2022 to 30 September 2022).」

    The Company has continued the third-quarter review arrangements involving Owa & Co. following the change of audit firm.
  4. FY2022-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company is subject to a quarterly review by Owa & Co. of the quarterly consolidated financial statements for the first-quarter consolidated accounting period (from 1 January 2022 to 31 March 2022) and the first-quarter cumulative consolidated accounting period (from 1 January 2022 to 31 March 2022).」

    The Company has continued the first-quarter review arrangements involving Owa & Co. following the change of audit firm.
  5. FY2021-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company is subject to a quarterly review by Owa & Co. of the quarterly consolidated financial statements for the third-quarter consolidated accounting period and the third-quarter cumulative consolidated accounting period.」

    The Company has reproduced the third-quarter review arrangements involving Owa & Co. following the change of audit firm.
  6. FY2020-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company is subject to a quarterly review by Owa & Co. of the quarterly consolidated financial statements for the second-quarter consolidated accounting period and the second-quarter cumulative consolidated accounting period.」

    The Company has reproduced the quarterly review arrangements involving Owa & Co. following the change of audit firm.
  7. FY2019-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company is subject to a quarterly review by Owa & Co. of the quarterly consolidated financial statements for the second-quarter consolidated accounting period and the second-quarter cumulative consolidated accounting period.」

    The Company has reproduced the quarterly review arrangements involving Owa & Co. following the change of audit firm.
  8. FY2019-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company is subject to a quarterly review by Owa & Co. of the quarterly consolidated financial statements for the first-quarter consolidated accounting period and the first-quarter cumulative consolidated accounting period.」

    The Company has reproduced the quarterly review arrangements involving Owa & Co. following the change of audit firm.
  9. FY2018RestatedAnnual report

    「The Company has entered into an audit agreement with Owa & Co. and is subject to an audit of its financial statements.」

    The Company has reproduced the financial statement audit arrangements involving Owa & Co. following the change of audit firm.
  10. FY2018-Q3RestatedAnnual report

    「15th consolidated fiscal year: Deloitte Touche Tohmatsu LLC; 16th fiscal year, third-quarter consolidated accounting period and third-quarter cumulative consolidated accounting period: Owa & Co.」

    In the third quarter of the 16th fiscal year, the Company also underwent a quarterly review by Owa & Co. and has reproduced the arrangements following the change of audit firm.
  11. FY2018-Q2RestatedAnnual report

    「15th consolidated fiscal year: Deloitte Touche Tohmatsu LLC; 16th fiscal year, second-quarter consolidated accounting period and second-quarter cumulative consolidated accounting period: Owa & Co.」

    In the second quarter of the 16th fiscal year, the Company also underwent a quarterly review by Owa & Co. and has reproduced the arrangements following the change of audit firm.
  12. FY2018-Q1First statedAnnual report

    「The Company's audit firm has changed as follows: 15th consolidated fiscal year: Deloitte Touche Tohmatsu LLC; 16th fiscal year, first-quarter consolidated accounting period and first-quarter cumulative consolidated accounting period: Owa & Co.」

    The disclosure states that, from the first quarter of the 16th fiscal year, the audit firm changed from Deloitte Touche Tohmatsu LLC to Owa & Co.
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