Change of audit firm
First written in FY2022-Q1. 4 of 6 entries say "Restated". Latest entry: FY2024.
34 other companies' latest entry also says "Other".
- FY2024Reappointment of the Audit Firm After Administrative Disciplinary ActionAnnual report
「The audit firm received administrative sanctions from the Financial Services Agency dated 26 December 2023, including a three-month suspension of operations relating to the new execution of contracts (from 1 January 2024 to 31 March 2024) and an order to improve operations, including improvements to its business management system. However, we have been informed that an operational improvement plan addressing the order to improve operations included in these sanctions was submitted to and accepted by the Financial Services Agency, and that the improvement plan is progressing smoothly. We have therefore determined that the audit quality of the audit firm will not affect the effectiveness of the Company's financial audit.」
After disclosing the audit firm's administrative sanctions and the progress of its improvement plan, the Company determined that there would be no impact on audit quality and resolved to reappoint the firm. - FY2023-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by Taiyo Audit Corporation of the quarterly consolidated financial statements for the third quarter of the current consolidated fiscal year, covering the period from 1 October 2022 to 31 December 2022, and the cumulative third quarter, covering the period from 1 April 2022 to 31 December 2022.」
Following the change in audit firm, the Company continues to undergo a third-quarter review by Taiyo Audit Corporation. - FY2023-Q2RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2022 to 30 September 2022) and the second-quarter cumulative period (1 April 2022 to 30 September 2022) were reviewed by Taiyo Audit Corporation.」
Following the change in audit firm, the Company continues to undergo a second-quarter review by Taiyo Audit Corporation. - 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 Taiyo Audit Corporation of its quarterly consolidated financial statements for the third quarter of the consolidated fiscal year (from 1 October 2021 to 31 December 2021) and the cumulative third quarter (from 1 April 2021 to 31 December 2021).」
Following the change in audit firm, the Company continues to undergo a third-quarter review by Taiyo Audit Corporation. - 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 Taiyo Audit Corporation of its quarterly consolidated financial statements for the second quarter of the consolidated fiscal year (from 1 July 2021 to 30 September 2021) and the cumulative second quarter (from 1 April 2021 to 30 September 2021).」
Following the change in audit firm, the Company continues to undergo quarterly reviews by Taiyo Audit Corporation. - FY2022-Q1First statedAnnual report
「The Company's audit firm has changed as follows: the 101st consolidated fiscal year: Ernst & Young ShinNihon LLC; the first quarter of the 102nd consolidated fiscal year and the cumulative first quarter: Taiyo Audit Corporation.」
From the first quarter of the 102nd fiscal year, the audit firm changed from Ernst & Young ShinNihon LLC to Taiyo Audit Corporation.