Change of accounting auditor from EY ShinNihon to ARK
First written in FY2022. 1 of 3 entries say "Achieved", first in FY2023-Q1. Latest entry: FY2025.
- FY2025RestatedAnnual report
「Ark Audit Corporation has been appointed as the Company's independent auditor.」
The Company continues to receive audits from Ark Audit Corporation, which changed from EY ShinNihon LLC. - FY2023-Q1AchievedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has received a quarterly review by Ark Audit Corporation of its quarterly financial statements for the first quarter accounting period (1 April 2022 to 30 June 2022) and the cumulative first-quarter period (1 April 2022 to 30 June 2022). The Company's independent auditor has changed as follows: Fiscal year 21: EY ShinNihon LLC; first quarter accounting period and cumulative first-quarter period of fiscal year 22: Ark Audit Corporation.」
The auditor change disclosed in FY2022 was implemented, and Ark Audit Corporation reviewed the quarterly financial statements for the first quarter of fiscal year 22. - FY2022First statedAnnual report
「The current independent auditor has a sufficient system in place to ensure that audits are conducted properly and appropriately. However, after comparing the audit arrangements appropriate for the Company's scale of operations and the reasonableness of audit fees, and comprehensively considering the auditor's expertise, independence, appropriateness and quality-control system, the Company has decided to appoint Ark Audit Corporation as its independent auditor.」
On 22 June 2022, the Company first disclosed as an independent theme its policy and reasons for changing the independent auditor from EY ShinNihon LLC, whose term was expiring, to Ark Audit Corporation.