Komori
Dle (3686) · FactRestated

Change in audit firm

First written in FY2019-Q3. 11 of 14 entries say "Restated". Latest entry: FY2024-Q3.

14entries
6years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2019-Q3 – FY2024-Q32019: 320192020: 320202021: 420212022: 120222023: 220232024: 1
Same theme, other companies
Change in Audit Firm and Quarterly Review FrameworkA theme 124 companies write about · 1 as a headwind · 1 as a tailwind

86 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 123 companies compared. The sentences above are computed from all 123.
Full recordFilings, disclosures and news, newest first
  1. FY2024-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by Deloitte Touche Tohmatsu LLC of the quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2023 to 31 December 2023) and the third-quarter cumulative consolidated accounting period (1 April 2023 to 31 December 2023).」

    The company continues to undergo quarterly reviews by Deloitte Touche Tohmatsu LLC.
  2. FY2024-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by Deloitte Touche Tohmatsu LLC of the quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2023 to 30 September 2023) and the second-quarter cumulative consolidated accounting period (1 April 2023 to 30 September 2023).」

    The company continues to undergo quarterly reviews by Deloitte Touche Tohmatsu LLC.
  3. 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 Deloitte Touche Tohmatsu LLC of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2022 to 31 December 2022) and the third-quarter cumulative consolidated period (1 April 2022 to 31 December 2022).」

    The Company continues to receive a quarterly review from Deloitte Touche Tohmatsu LLC following the change of audit firm.
  4. FY2022-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by Deloitte Touche Tohmatsu LLC of its quarterly consolidated financial statements for the third-quarter consolidated accounting period, from 1 October 2021 to 31 December 2021, and the third-quarter cumulative period, from 1 April 2021 to 31 December 2021.」

    The Company continues to receive a quarterly review from Deloitte Touche Tohmatsu LLC following the change of audit firm.
  5. FY2022-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the quarterly consolidated financial statements for the three months ended 30 September 2021 and the six months ended 30 September 2021 were subject to a quarterly review by Deloitte Touche Tohmatsu LLC.」

    The Company continues to receive a quarterly review from Deloitte Touche Tohmatsu LLC following the change of audit firm.
  6. FY2022-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Deloitte Touche Tohmatsu LLC of its quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 April 2021 to 30 June 2021) and the first-quarter cumulative consolidated period (1 April 2021 to 30 June 2021).」

    The Company continues to receive a quarterly review from Deloitte Touche Tohmatsu LLC following the change of audit firm.
  7. FY2021Details on the reasons for the change in independent auditorAnnual report

    「The company has newly appointed Deloitte Touche Tohmatsu LLC as its accounting auditor, after comprehensively considering its size, experience, professional capabilities and independence, as well as its internal management structure, with the aim of making the accounting auditor the same as that of the parent company, ASAHI BROADCASTING GROUP HOLDINGS CORPORATION, improving audit efficiency and establishing an integrated audit structure for the group's consolidated financial reporting.」

    The change from Asuka Audit Corporation to Deloitte Touche Tohmatsu LLC gives concrete form to the objective of using the same audit firm as the parent company, improving audit efficiency and establishing an integrated audit structure for the group's consolidated financial reporting.
  8. FY2021-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the quarterly consolidated financial statements for the three months ended 31 December 2020 and the nine months ended 31 December 2020 were subject to a quarterly review by Deloitte Touche Tohmatsu LLC.」

    As in the previous quarter, the company has received a quarterly review by Deloitte Touche Tohmatsu LLC.
  9. FY2021-Q2RestatedAnnual report

    「The company's audit firm changed as follows: 19th consolidated fiscal year: Asuka Audit Corporation; second-quarter consolidated accounting period and second-quarter cumulative period of the 20th fiscal year: Deloitte Touche Tohmatsu LLC.」

    As in the previous quarter, the company has received a quarterly review by Deloitte Touche Tohmatsu LLC.
  10. FY2021-Q1Second change in audit firmAnnual report

    「The company's audit firm changed as follows: 19th consolidated fiscal year: Asuka Audit Corporation; first-quarter consolidated accounting period and first-quarter cumulative period of the 20th fiscal year: Deloitte Touche Tohmatsu LLC.」

    The audit firm changed again from Asuka Audit Corporation in the previous fiscal year to Deloitte Touche Tohmatsu LLC from the first quarter of the current fiscal year.
  11. FY2020-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by Asuka Audit Corporation of its quarterly consolidated financial statements for the second-quarter consolidated accounting period, from 1 October 2019 to 31 December 2019, and the second-quarter cumulative period, from 1 July 2019 to 31 December 2019.」

    The company continues to receive quarterly reviews by Asuka Audit Corporation following the change.
  12. FY2020-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by Asuka Audit Corporation of its quarterly consolidated financial statements for the first-quarter consolidated accounting period and first-quarter cumulative period, both from 1 July 2019 to 30 September 2019.」

    The company continues to receive quarterly reviews by Asuka Audit Corporation, which changed in the previous filing.
  13. FY2019-Q4RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by Asuka Audit Corporation of its quarterly consolidated financial statements for the third-quarter consolidated accounting period, from 1 January 2019 to 31 March 2019, and the third-quarter cumulative period, from 1 July 2018 to 31 March 2019.」

    The company continues to receive reviews by Asuka Audit Corporation, which changed in the previous filing.
  14. FY2019-Q3First statedAnnual report

    「The company's audit firm changed as follows: first-quarter consolidated accounting period and first-quarter cumulative period of the 18th fiscal year: KPMG AZSA LLC; second-quarter consolidated accounting period and second-quarter cumulative period of the 18th fiscal year: Asuka Audit Corporation.」

    From the second-quarter consolidated accounting period of the 18th fiscal year, the audit firm changed from KPMG AZSA LLC to Asuka Audit Corporation.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
Dle's next results are scheduled for 2026-11-13. Read the earnings preview
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