Change of Audit Firm
First written in FY2023-Q1. 2 of 4 entries say "Restated". Latest entry: FY2024.
- FY2024Disclosure of administrative action against the audit firmAnnual report
「Taiyo LLC received administrative action from the Financial Services Agency on 26 December 2023. The outline is as follows.」
For the continuing audit firm, new administrative sanctions by the Financial Services Agency, including business suspension and business improvement orders, have been disclosed. - FY2024-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 LLC of its quarterly financial statements for the third-quarter accounting period, from 1 September 2023 to 30 November 2023, and the cumulative third-quarter period, from 1 March 2023 to 30 November 2023.」
The company continues to undergo quarterly reviews by 太陽有限責任監査法人 following the change in audit firms. - FY2023-Q3RestatedAnnual report
「The company's audit firm has changed as follows: Fiscal year 27: EY ShinNihon LLC Third-quarter accounting period and cumulative third-quarter period of fiscal year 28: Taiyo LLC」
In the third quarter of fiscal year 28, the company continued to disclose the quarterly review by Taiyo LLC and the change of audit firm. - FY2023-Q1First statedAnnual report
「The company's audit firm has changed as follows: Fiscal year 27: EY ShinNihon LLC First quarter accounting period and cumulative first-quarter period of fiscal year 28: Taiyo LLC」
The disclosure states that the audit firm changed from EY ShinNihon LLC to Taiyo LLC from the first quarter of fiscal year 28.