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Okayama Paper Industries (3892) · FactRestated

Change of Audit Firm

First written in FY2020-Q1. 19 of 21 entries say "Restated". Latest entry: FY2026.

21entries
8years
0from disclosures
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ProgressHeldSoftenedWorseRestatedFY2020-Q1 – FY20262019: 12020: 420202021: 420212022: 420222023: 220232024: 320242025: 120252026: 22026
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Change of Independent AuditorsA theme 771 companies write about · 1 as a headwind · 34 as a tailwind
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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 771 threads.
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  1. FY2026RestatedAnnual report

    「In accordance with Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone an audit by PwC Japan LLC of the financial statements for fiscal year 185.」

    The audit by PwC Japan LLC continued, with the period of continuous audits stated as 7 years.
  2. FY2026-H1RestatedAnnual report

    「In accordance with Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone an interim review by PwC Japan LLC of its interim financial statements for the interim accounting period (1 June 2025 to 30 November 2025).」

    The interim review by PwC Japan LLC continued.
  3. FY2025-H1RestatedAnnual report

    「In accordance with Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone an interim review by PwC Japan LLC of its interim financial statements for the interim accounting period (1 June 2024 to 30 November 2024).」

    The interim review by PwC Japan LLC continued.
  4. FY2024RestatedAnnual report

    「Fiscal year under review: PwC Japan LLC」

    The audit for the fiscal year under review by PwC Japan LLC continued after PwC Kyoto Audit Corporation's merger and name change.
  5. FY2024-Q3RestatedAnnual report

    「In accordance with Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by PwC Japan LLC of its quarterly financial statements for the third quarter accounting period (1 December 2023 to 29 February 2024) and cumulative third quarter period (1 June 2023 to 29 February 2024).」

    The third-quarter review by PwC Japan LLC continued after the audit firm's merger and name change.
  6. FY2024-Q2Merger and name change of the audit firmAnnual report

    「PwC Kyoto Audit Corporation, which had previously provided the Company's audit certification, merged with PwC Aarata LLC on 1 December 2023 and changed its name to PwC Japan LLC.」

    PwC Kyoto Audit Corporation merged with PwC Aarata LLC on 1 December 2023 and changed its name to PwC Japan LLC. Audit services continued as quarterly reviews by the firm.
  7. FY2024-Q1RestatedAnnual report

    「In accordance with Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by PwC Kyoto Audit Corporation of its quarterly financial statements for the first quarter accounting period (1 June 2023 to 31 August 2023) and cumulative first quarter period (1 June 2023 to 31 August 2023).」

    The first-quarter review by PwC Kyoto Audit Corporation following the change continued.
  8. FY2023-Q3RestatedAnnual report

    「In accordance with Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by PwC Kyoto Audit Corporation of its quarterly financial statements for the third quarter accounting period (1 December 2022 to 28 February 2023) and cumulative third quarter period (1 June 2022 to 28 February 2023).」

    The quarterly review for the third quarter by PwC Kyoto Audit Corporation following the change continued.
  9. FY2023-Q1RestatedAnnual report

    「In accordance with Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by PwC Kyoto Audit Corporation of its quarterly financial statements for the first quarter accounting period (1 June 2022 to 31 August 2022) and cumulative first quarter period (1 June 2022 to 31 August 2022).」

    The quarterly review by PwC Kyoto Audit Corporation following the change continued.
  10. FY2022RestatedAnnual report

    「Fiscal year under review: PwC Kyoto Audit Corporation」

    The audit for the fiscal year under review by PwC Kyoto Audit Corporation following the change continued.
  11. FY2022-Q3RestatedAnnual report

    「In accordance with Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by PwC Kyoto Audit Corporation of its quarterly financial statements for the third quarter accounting period (1 December 2021 to 28 February 2022) and cumulative third quarter period (1 June 2021 to 28 February 2022).」

    The quarterly review for the third quarter by PwC Kyoto Audit Corporation following the change continued.
  12. FY2022-Q2RestatedAnnual report

    「In accordance with Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by PwC Kyoto Audit Corporation of its quarterly financial statements for the second quarter accounting period (1 September 2021 to 30 November 2021) and cumulative second quarter period (1 June 2021 to 30 November 2021).」

    The quarterly review for the second quarter by PwC Kyoto Audit Corporation following the change continued.
  13. FY2022-Q1RestatedAnnual report

    「In accordance with Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by PwC Kyoto Audit Corporation of its quarterly financial statements for the first quarter accounting period (1 June 2021 to 31 August 2021) and cumulative first quarter period (1 June 2021 to 31 August 2021).」

    The quarterly review by PwC Kyoto Audit Corporation following the change continued.
  14. FY2021RestatedAnnual report

    「Fiscal year under review: PwC Kyoto Audit Corporation」

    The audit for the fiscal year under review by PwC Kyoto Audit Corporation following the change continued.
  15. FY2021-Q3RestatedAnnual report

    「In accordance with Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by PwC Kyoto Audit Corporation of its quarterly financial statements for the third quarter accounting period (1 December 2020 to 28 February 2021) and cumulative third quarter period (1 June 2020 to 28 February 2021).」

    The quarterly review for the third quarter by PwC Kyoto Audit Corporation following the change continued.
  16. FY2021-Q2RestatedAnnual report

    「In accordance with Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by PwC Kyoto Audit Corporation of its quarterly financial statements for the second quarter accounting period (1 September 2020 to 30 November 2020) and cumulative second quarter period (1 June 2020 to 30 November 2020).」

    The quarterly review for the second quarter by PwC Kyoto Audit Corporation following the change continued.
  17. FY2021-Q1RestatedAnnual report

    「In accordance with Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by PwC Kyoto Audit Corporation of its quarterly financial statements for the first quarter accounting period (1 June 2020 to 31 August 2020) and cumulative first quarter period (1 June 2020 to 31 August 2020).」

    The quarterly review by PwC Kyoto Audit Corporation following the change continued.
  18. FY2020RestatedAnnual report

    「Fiscal year under review: PwC Kyoto Audit Corporation」

    The audit for the fiscal year under review by PwC Kyoto Audit Corporation, which changed from Deloitte Touche Tohmatsu LLC, continued.
  19. FY2020-Q3RestatedAnnual report

    「In accordance with Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by PwC Kyoto Audit Corporation of its quarterly financial statements for the third quarter accounting period (1 December 2019 to 29 February 2020) and cumulative third quarter period (1 June 2019 to 29 February 2020).」

    The quarterly review by PwC Kyoto Audit Corporation, which changed from Deloitte Touche Tohmatsu LLC beginning in the first quarter of fiscal year 179, continued in the third quarter.
  20. FY2020-Q2RestatedAnnual report

    「In accordance with Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by PwC Kyoto Audit Corporation of its quarterly financial statements for the second quarter accounting period and cumulative second quarter period.」

    The quarterly review by PwC Kyoto Audit Corporation, which changed from Deloitte Touche Tohmatsu LLC beginning in the first quarter of fiscal year 179, continued in the second quarter.
  21. FY2020-Q1First statedAnnual report

    「The Company's audit firm has changed as follows: Fiscal year 178: Deloitte Touche Tohmatsu LLC First quarter accounting period and cumulative first quarter period of fiscal year 179: PwC Kyoto Audit Corporation」

    From the first quarter accounting period and cumulative first quarter period of fiscal year 179, the audit firm changed from Deloitte Touche Tohmatsu LLC to PwC Kyoto Audit Corporation.
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Change of Audit Firm | Okayama Paper Industries Co.,Ltd. (3892) | Komori