Change of Independent Auditors
First written in FY2020. 11 of 14 entries say "Restated". Latest entry: FY2026-H1.
- FY2026-H1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has received an interim review by KPMG AZSA LLC of the condensed interim consolidated financial statements for the interim consolidated accounting period from 1 October 2025 through 31 March 2026.」
The Company continues to receive an interim review of the interim consolidated financial statements from KPMG AZSA LLC. - FY2025The period of continuous audits was extended to 5 years.Annual report
「Period of continuous audits 5 years」
The period of continuous audits by KPMG AZSA LLC increased from the 4 years stated for the previous fiscal year to 5 years. Fees for audit certification services were ¥48,000 thousand. - FY2024RestatedAnnual report
「The Company has comprehensively assessed the quality control system, independence, audit plan, audit structure, review structure, audit execution, audit fees and other factors relating to the accounting auditor, and determined that there is no issue with reappointing KPMG AZSA LLC as accounting auditor.」
The Company continues to be audited by KPMG AZSA LLC, and the period of continuous audits is stated as 4 years. - FY2024-Q2RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has received a quarterly review by KPMG AZSA LLC of the condensed quarterly consolidated financial statements for the second quarter of the consolidated accounting period, from 1 January 2024 through 31 March 2024, and the second quarter of the consolidated cumulative period, from 1 October 2023 through 31 March 2024.」
The Company continues to receive a second-quarter quarterly review from KPMG AZSA LLC. - FY2024-Q1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has received a quarterly review by KPMG AZSA LLC of the condensed quarterly consolidated financial statements for the first quarter of the consolidated accounting period, from 1 October 2023 through 31 December 2023, and the first quarter of the consolidated cumulative period, from 1 October 2023 through 31 December 2023.」
The Company continues to receive a first-quarter quarterly review from KPMG AZSA LLC. - FY2023-Q1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has received a quarterly review by KPMG AZSA LLC of the condensed quarterly consolidated financial statements for the first quarter of the consolidated accounting period, from 1 October 2022 through 31 December 2022, and the first quarter of the consolidated cumulative period, from 1 October 2022 through 31 December 2022.」
The Company continues to receive a first-quarter quarterly review from KPMG AZSA LLC. - FY2022RestatedAnnual report
「EY ShinNihon LLC, the Company’s accounting auditor, ceased to serve upon expiration of its term at the close of the 14th Annual General Meeting of Shareholders. Accordingly, KPMG AZSA LLC was newly appointed as accounting auditor as of 22 December 2020, the date of the 14th Annual General Meeting of Shareholders.」
Following the change in accounting auditors in December 2020, the Company continues to receive audits from KPMG AZSA LLC. - 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 KPMG AZSA LLC of the condensed quarterly consolidated financial statements for the third quarter of the consolidated accounting period, from 1 April 2022 through 30 June 2022, and the third quarter of the consolidated cumulative period, from 1 October 2021 through 30 June 2022.」
The Company continues to receive quarterly reviews from KPMG AZSA LLC. - FY2022-Q1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has received a quarterly review by KPMG AZSA LLC of the condensed quarterly consolidated financial statements for the first quarter of the consolidated accounting period, from 1 October 2021 through 31 December 2021, and the first quarter of the consolidated cumulative period, from 1 October 2021 through 31 December 2021.」
The Company continues to receive a first-quarter quarterly review from KPMG AZSA LLC. - FY2021RestatedAnnual report
「EY ShinNihon LLC, the Company’s accounting auditor, ceased to serve upon expiration of its term at the close of the 14th Annual General Meeting of Shareholders. Accordingly, KPMG AZSA LLC was newly appointed as accounting auditor as of 22 December 2020, the date of the 14th Annual General Meeting of Shareholders.」
Following the change in accounting auditors in December 2020, the Company continues to receive audits from KPMG AZSA LLC. - FY2021-Q3RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has received a quarterly review by KPMG AZSA LLC of the condensed quarterly consolidated financial statements for the third quarter of the consolidated accounting period, from 1 April 2021 through 30 June 2021, and the third quarter of the consolidated cumulative period, from 1 October 2020 through 30 June 2021.」
The Company continues to receive a third-quarter quarterly review from KPMG AZSA LLC, which changed in the previous fiscal year. - FY2021-Q2RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has received a quarterly review by KPMG AZSA LLC of the condensed quarterly consolidated financial statements for the first quarter of the consolidated accounting period, from 1 October 2020 through 31 December 2020, and the first quarter of the consolidated cumulative period, from 1 October 2020 through 31 December 2020.」
The Company continues to receive quarterly reviews from KPMG AZSA LLC, which changed in the previous fiscal year. - FY2021-Q1AdvancedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has received a quarterly review by KPMG AZSA LLC of the condensed quarterly consolidated financial statements for the first quarter of the consolidated accounting period, from 1 October 2020 through 31 December 2020, and the first quarter of the consolidated cumulative period, from 1 October 2020 through 31 December 2020.」
The quarterly review by KPMG AZSA LLC, which changed from EY ShinNihon LLC in the previous fiscal year, began in FY2021-Q1. - FY2020First statedAnnual report
「EY ShinNihon LLC, the Company’s accounting auditor, ceased to serve upon expiration of its term at the close of the 14th Annual General Meeting of Shareholders. Accordingly, KPMG AZSA LLC was newly appointed as accounting auditor as of 22 December 2020, the date of the 14th Annual General Meeting of Shareholders.」
Following the expiration of EY ShinNihon LLC’s term, KPMG AZSA LLC was appointed as the new accounting auditor as of 22 December 2020. The reason given was the expectation of a new perspective following completion of the securitisation of a subsidiary.