Start of audit by the audit firm and revisions to prior-period earnings
First written in FY2018. 11 of 13 entries say "Restated". Latest entry: FY2024.
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- FY2024RestatedAnnual report
「43rd fiscal year (1 October 2023 to 30 September 2024): Kanade Audit Corporation」
The first-year audit by Kanade Audit Corporation was conducted, and the Audit & Supervisory Board evaluated it as satisfactory after comprehensively considering quality control, independence and the audit plan. - 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 Kanade Audit Corporation of its quarterly consolidated financial statements for the first quarter consolidated accounting period (1 October 2023 to 31 December 2023) and the first quarter cumulative consolidated accounting period (1 October 2023 to 31 December 2023).」
The company has undergone a first-quarter review by Kanade Audit Corporation, which became the accounting auditor in the previous fiscal year. - FY2023ReframedAnnual report
「The company's accounting auditor changed as follows: 42nd fiscal year (1 October 2022 to 30 September 2023): KPMG AZSA LLC; 43rd fiscal year (1 October 2023 to 30 September 2024): Kanade Audit Corporation.」
The company disclosed that its accounting auditor changed from KPMG AZSA LLC to Kanade Audit Corporation. It explained that KPMG AZSA LLC had indicated that it wished to decline renewal of the engagement because it would be difficult to secure sufficient personnel. - 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 KPMG AZSA LLC of its quarterly consolidated financial statements for the third quarter consolidated accounting period (1 April 2023 to 30 June 2023) and the third quarter cumulative consolidated accounting period (1 October 2022 to 30 June 2023).」
The company continues to undergo quarterly reviews by KPMG AZSA LLC for the third quarter. - FY2023-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by KPMG AZSA LLC of its quarterly consolidated financial statements for the second quarter consolidated accounting period (1 January 2023 to 31 March 2023) and the second quarter cumulative consolidated accounting period (1 October 2022 to 31 March 2023).」
The Company continues to receive quarterly reviews from KPMG AZSA LLC. - 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 KPMG AZSA LLC of its quarterly consolidated financial statements for the first quarter consolidated accounting period (1 October 2022 to 31 December 2022) and the first quarter cumulative consolidated accounting period (1 October 2022 to 31 December 2022).」
The Company continues to receive quarterly reviews from KPMG AZSA LLC. - 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 KPMG AZSA LLC of its quarterly consolidated financial statements for the second quarter consolidated accounting period (1 January 2021 to 31 March 2021) and the second quarter cumulative consolidated accounting period (1 October 2020 to 31 March 2021).」
The Company continues to receive quarterly reviews from KPMG AZSA LLC. - FY2020RestatedAnnual report
「The financial statements from the 35th fiscal year onward have been audited by KPMG AZSA LLC pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act.」
The company continues to undergo audits by KPMG AZSA LLC. - 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 KPMG AZSA LLC of its quarterly consolidated financial statements for the second quarter consolidated accounting period (1 January 2020 to 31 March 2020) and the second quarter cumulative consolidated accounting period (1 October 2019 to 31 March 2020).」
The Company continues to receive quarterly reviews from KPMG AZSA LLC. - FY2019RestatedAnnual report
「The financial statements from the 35th fiscal year onward have been audited by KPMG AZSA LLC pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act.」
The company continues to undergo audits by KPMG AZSA LLC and states that the number of consecutive years of audits as of the current fiscal year is no more than 7 years. - FY2019-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by KPMG AZSA LLC of its quarterly consolidated financial statements for the second quarter consolidated accounting period and the second quarter cumulative consolidated accounting period.」
The company continues to undergo quarterly reviews by KPMG AZSA LLC. - FY2019-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by KPMG AZSA LLC of its quarterly consolidated financial statements for the first quarter consolidated accounting period and the first quarter cumulative consolidated accounting period.」
The company continues to undergo quarterly reviews by KPMG AZSA LLC. - FY2018First statedAnnual report
「Beginning with the 35th fiscal year, the company became subject to audits by KPMG AZSA LLC. Based on prior-period earnings identified during the audit process as requiring correction, the company has retrospectively adjusted the opening balance for the 35th fiscal year for items including the overstatement of the provision for directors' retirement benefits and the change in the revenue recognition basis to the realization basis.」
The company states that its consolidated financial statements from FY2016 onward were audited and that net assets at the beginning of FY2016 increased by ¥51,348 thousand.