Resignation of Accounting Auditor and Appointment of Temporary Accounting Auditor
The Company (AIストーム株式会社)
Used truck purchase and sale transactions (prior fiscal years and the current fiscal year)
Following an external report, a matter came to light involving the possibility that inappropriate transactions had been conducted in used truck purchase and sale transactions during prior fiscal years and the current fiscal year. ESネクスト有限責任監査法人 became aware of the matter after entering into the audit agreement and determined that it would be difficult to maintain audit quality and ensure an appropriate audit structure.
Company response
A Special Investigation Committee established as a voluntary advisory body to the Company's Audit and Supervisory Committee. The Company published a notice regarding its establishment on 15 May 2026, and the investigation remains ongoing as of today.
Strengthening the management structure, including by increasing staffing
Related procedures
Investigation by the Special Investigation Committee
The investigation by the Special Investigation Committee will continue, including verification of the facts. The Company will receive cooperation from ESネクスト有限責任監査法人 regarding the handover of audit work.
| Item | Details |
|---|---|
| Event name | Resignation of Accounting Auditor and Appointment of Temporary Accounting Auditor |
| Date of occurrence | 10 August 2026 |
| Date recognized / date notice received | 10 August 2026 (the date on which the Company received notice from ESネクスト有限責任監査法人 proposing the mutual termination of the audit agreement) |
| Subject Entity | The Company (AIストーム株式会社) |
| Target Locations / Products | Used truck purchase and sale transactions (prior fiscal years and the current fiscal year) |
| Cause | Following an external report, a matter came to light involving the possibility that inappropriate transactions had been conducted in used truck purchase and sale transactions during prior fiscal years and the current fiscal year. ESネクスト有限責任監査法人 became aware of the matter after entering into the audit agreement and determined that it would be difficult to maintain audit quality and ensure an appropriate audit structure. |
| Type of litigation or proceeding | Investigation by the Special Investigation Committee |
| Investigation structure | A Special Investigation Committee established as a voluntary advisory body to the Company's Audit and Supervisory Committee. The Company published a notice regarding its establishment on 15 May 2026, and the investigation remains ongoing as of today. |
| Measures to prevent recurrence | Strengthening the management structure, including by increasing staffing |
| Outlook | The investigation by the Special Investigation Committee will continue, including verification of the facts. The Company will receive cooperation from ESネクスト有限責任監査法人 regarding the handover of audit work. |
Items this document does not state (15)
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.ESネクスト有限責任監査法人 recognized a matter involving used truck purchase and sale transactions that had been identified externally and proposed the mutual termination of the audit agreement on the grounds that it would be difficult to maintain audit quality and ensure an appropriate audit structure. フロンティア監査法人 was appointed after it was determined to have the expertise, independence, audit quality, audit plan and audit structure appropriate for the scale of the Company's business.