Komori
FaithNetwork (3489) · FactRestated

Audit Firm Review of Quarterly Financial Statements

First written in FY2020-Q1. 13 of 15 entries say "Restated". Latest entry: 2026-08-14.

15entries
8years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2020-Q1 – 2026-08-142019: 220192020: 320202021: 220212022: 220222023: 220232024: 220242025: 120252026: 12026
Same theme, other companies
Undergoing Reviews of Quarterly and Interim Financial StatementsA theme 12 companies write about · 0 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2024: 1 of 8 companies on the "Worse" side.

8 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.
Full recordFilings, disclosures and news, newest first
  1. 2026-08-14RestatedEarnings

    「※ 添付される四半期連結財務諸表に対する公認会計士又は ： 有（任意） 監査法人によるレビュー」

    添付された四半期連結財務諸表について、監査法人による期中レビューを受けている。
  2. FY2026-H1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have had the interim consolidated financial statements for the interim consolidated accounting period (1 April 2025 to 30 September 2025) reviewed by Toyo Audit Corporation.」

    Continues to disclose that the interim consolidated financial statements were reviewed by Toyo Audit Corporation.
  3. FY2025-H1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, we have received an interim review by Toyo Audit Corporation of the interim consolidated financial statements for the interim consolidated accounting period from 1 April 2024 to 30 September 2024.」

    Discloses that the interim consolidated financial statements were reviewed by Toyo Audit Corporation.
  4. FY2024-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have had the consolidated quarterly financial statements for the third-quarter consolidated accounting period (1 October 2023 to 31 December 2023) and the third-quarter consolidated cumulative period (1 April 2023 to 31 December 2023) reviewed by Toyo Audit Corporation.」

    The third-quarter consolidated financial statements after the transition to consolidated accounting have also been reviewed by Toyo Audit Corporation.
  5. FY2024-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have had the consolidated quarterly financial statements for the second-quarter consolidated accounting period (1 July 2023 to 30 September 2023) and the second-quarter consolidated cumulative period (1 April 2023 to 30 September 2023) reviewed by Toyo Audit Corporation.」

    The second-quarter consolidated financial statements after the transition to consolidated accounting have also been reviewed by Toyo Audit Corporation.
  6. FY2023-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have had the quarterly financial statements for the third-quarter accounting period (1 October 2022 to 31 December 2022) and the third-quarter cumulative period (1 April 2022 to 31 December 2022) reviewed by Toyo Audit Corporation.」

    Continues to have the third-quarter financial statements reviewed by Toyo Audit Corporation.
  7. FY2023-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have had the quarterly financial statements for the second-quarter accounting period (1 July 2022 to 30 September 2022) and the second-quarter cumulative period (1 April 2022 to 30 September 2022) reviewed by Toyo Audit Corporation.」

    Continues to have the second-quarter financial statements reviewed by Toyo Audit Corporation.
  8. FY2022-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have had the quarterly financial statements for the third-quarter accounting period (1 October 2021 to 31 December 2021) and the third-quarter cumulative period (1 April 2021 to 31 December 2021) reviewed by Toyo Audit Corporation.」

    Continues to have the quarterly financial statements reviewed by Toyo Audit Corporation.
  9. FY2022-Q1The audit firm changed to Toyo Audit Corporation.Annual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have had the quarterly financial statements for the first-quarter accounting period (1 April 2021 to 30 June 2021) and the first-quarter cumulative period (1 April 2021 to 30 June 2021) reviewed by Toyo Audit Corporation. Our audit firm has changed as follows: Fiscal year 20: EY ShinNihon LLC; first-quarter accounting period and first-quarter cumulative period of fiscal year 21: Toyo Audit Corporation.」

    Discloses that the audit firm conducting the review of the quarterly financial statements changed from EY ShinNihon LLC in the previous fiscal year to Toyo Audit Corporation.
  10. FY2021-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have had the quarterly financial statements for the third-quarter accounting period (1 October 2020 to 31 December 2020) and the third-quarter cumulative period (1 April 2020 to 31 December 2020) reviewed by EY ShinNihon LLC.」

    Continues to disclose that the quarterly financial statements for the third-quarter accounting period and cumulative period were reviewed by EY ShinNihon LLC.
  11. FY2021-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have had the quarterly financial statements for the second-quarter accounting period (1 July 2020 to 30 September 2020) and the second-quarter cumulative period (1 April 2020 to 30 September 2020) reviewed by EY ShinNihon LLC.」

    Continues to disclose that the quarterly financial statements for the second-quarter accounting period and cumulative period were reviewed by EY ShinNihon LLC.
  12. FY2021-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have had the quarterly financial statements for the first-quarter accounting period (1 April 2020 to 30 June 2020) and the first-quarter cumulative period (1 April 2020 to 30 June 2020) reviewed by EY ShinNihon LLC.」

    Continues to disclose that the quarterly financial statements for the first-quarter accounting period and cumulative period were reviewed by EY ShinNihon LLC.
  13. FY2020-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have had the quarterly financial statements for the third-quarter accounting period (1 October 2019 to 31 December 2019) and the third-quarter cumulative period (1 April 2019 to 31 December 2019) reviewed by EY ShinNihon LLC.」

    Continues to disclose that the quarterly financial statements for the third-quarter accounting period and cumulative period were reviewed by EY ShinNihon LLC.
  14. FY2020-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have had the quarterly financial statements for the second-quarter accounting period (1 July 2019 to 30 September 2019) and the second-quarter cumulative period (1 April 2019 to 30 September 2019) reviewed by EY ShinNihon LLC.」

    Continues to disclose that the quarterly financial statements for the second-quarter accounting period and cumulative period were reviewed by EY ShinNihon LLC.
  15. FY2020-Q1First statedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has received a quarterly review by Ernst & Young ShinNihon LLC of its quarterly financial statements for the first quarter accounting period and the cumulative first-quarter period, each covering 1 April 2019 to 30 June 2019.」

    States that the quarterly financial statements for the first-quarter accounting period and year-to-date period were reviewed by EY ShinNihon LLC.
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No upcoming earnings preview for FaithNetwork yet. It last moved in the Earnings of 2026-08-14: "Restated".
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