Change in Independent Auditor
First written in FY2019-Q1. 10 of 12 entries say "Restated". Latest entry: FY2026-H1.
39 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone an interim review by ARK Audit Corporation of its interim consolidated financial statements for the interim consolidated accounting period (1 April 2025 to 30 September 2025).」
An interim review was conducted by ARK Audit Corporation, with no material changes to the audit firm. - 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 ARK Audit Corporation of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2022 to 31 December 2022) and the third-quarter consolidated cumulative period (1 April 2022 to 31 December 2022).」
The Company received a quarterly review for the third quarter from Arc Audit Corporation, with no substantive change in the audit firm. - FY2023-Q1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company received a quarterly review by Arc Audit Corporation of its quarterly consolidated financial statements for the first-quarter consolidated accounting period and cumulative period from 1 April 2022 to 30 June 2022.」
The first-quarter review was conducted by ARK Audit Corporation, with no material changes to the audit firm. - FY2022-Q3RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company received a quarterly review by Arc Audit Corporation of its quarterly consolidated financial statements for the third-quarter consolidated accounting period from 1 October 2021 to 31 December 2021 and the cumulative period from 1 April 2021 to 31 December 2021.」
The Company received a quarterly review for the third quarter from Arc Audit Corporation, with no substantive change in the audit firm. - FY2022-Q1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company received a quarterly review by Arc Audit Corporation of its quarterly consolidated financial statements for the first-quarter consolidated accounting period and cumulative period from 1 April 2021 to 30 June 2021.」
The Company received a quarterly review for the current first quarter from Arc Audit Corporation, with no substantive change in the audit firm. - FY2021-Q3RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company received a quarterly review by Arc Audit Corporation of its quarterly consolidated financial statements for the third-quarter consolidated accounting period from 1 October 2020 to 31 December 2020 and the cumulative period from 1 April 2020 to 31 December 2020.」
The Company received a quarterly review for the third quarter from Arc Audit Corporation, with no substantive change in the audit firm. - FY2021-Q2RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company received a quarterly review by Arc Audit Corporation of its quarterly consolidated financial statements for the second-quarter consolidated accounting period from 1 July 2020 to 30 September 2020 and the cumulative period from 1 April 2020 to 30 September 2020.」
The Company states that it received a quarterly review for the second quarter from Arc Audit Corporation, with no substantive change in the audit firm. - FY2021-Q1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company received a quarterly review by Arc Audit Corporation of its quarterly consolidated financial statements for the first-quarter consolidated accounting period and cumulative period from 1 April 2020 to 30 June 2020.」
The Company states that it received a quarterly review for the current first quarter from Arc Audit Corporation, with no substantive change in the audit firm from the previous period. - FY2020RestatedAnnual report
「As Meiji Arc Audit Corporation transitioned to a limited liability audit corporation effective 1 July 2019, its name changed to Arc Audit Corporation.」
Regarding the audit firm that changed in the previous fiscal year, the Company has reaffirmed Arc Audit Corporation, the post-name-change entity, as its accounting auditor for the current fiscal year. - FY2020-Q1ReframedAnnual report
「As Meiji Arc Audit Corporation transitioned to a limited liability audit corporation effective 1 July 2019, its name changed to Arc Audit Corporation.」
Meiji Arc Audit Corporation changed its name to Arc Audit Corporation upon transitioning to a limited liability audit corporation. - FY2019RestatedAnnual report
「The Company's accounting auditor is Deloitte Touche Tohmatsu LLC for the previous consolidated fiscal year and previous fiscal year, and Meiji Arc Audit Corporation for the current consolidated fiscal year and current fiscal year.」
The Company has reaffirmed the change from Deloitte Touche Tohmatsu LLC to Meiji Arc Audit Corporation implemented in the previous fiscal year, as well as the audit firm for the current fiscal year. - FY2019-Q1First statedAnnual report
「The Company's audit firms have changed as follows: Consolidated fiscal year 24: Deloitte Touche Tohmatsu LLC; first-quarter consolidated accounting period and cumulative period of fiscal year 25: Meiji Arc Audit Corporation.」
The audit firm changed from Deloitte Touche Tohmatsu LLC in consolidated fiscal year 24 to Meiji Arc Audit Corporation for the first-quarter consolidated accounting period and cumulative period of fiscal year 25.