Change in the audit firm and audit structure
First written in FY2020. 10 of 12 entries say "Restated". Latest entry: FY2025.
- FY2025RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received an audit by 海南監査法人 of the consolidated financial statements for the consolidated fiscal year (1 April 2024 to 31 March 2025) and the financial statements for the fiscal year (1 April 2024 to 31 March 2025).」
Following the change in accounting auditor, audits of the consolidated financial statements and financial statements by 海南監査法人 have continued. - FY2025-H1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone an interim review by 海南監査法人 of the interim consolidated financial statements for the interim consolidated accounting period (1 April 2024 to 30 September 2024).」
We continue to receive an interim review of the interim consolidated financial statements from 海南監査法人. - FY2024-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 海南監査法人 of the consolidated financial statements for the third-quarter consolidated accounting period (1 October 2023 to 31 December 2023) and the third-quarter consolidated cumulative period (1 April 2023 to 31 December 2023).」
Following the change in accounting auditor, we continue to receive a review of the third-quarter consolidated financial statements from 海南監査法人. - FY2024-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 海南監査法人 of the consolidated financial statements for the second-quarter consolidated accounting period (1 July 2023 to 30 September 2023) and the second-quarter consolidated cumulative period (1 April 2023 to 30 September 2023).」
Following the change in accounting auditor, we continue to receive a review of the second-quarter consolidated financial statements from 海南監査法人. - FY2024-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 海南監査法人 of the consolidated financial statements for the first-quarter consolidated accounting period (1 April 2023 to 30 June 2023) and the first-quarter consolidated cumulative period (1 April 2023 to 30 June 2023).」
We continue to receive a quarterly review by 海南監査法人 following the change in accounting auditor. - FY2023-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 海南監査法人 of the consolidated financial statements for the second-quarter consolidated accounting period (1 July 2022 to 30 September 2022) and the second-quarter consolidated cumulative period (1 April 2022 to 30 September 2022).」
Following the change in accounting auditor, we continue to receive a review of the second-quarter consolidated financial statements from 海南監査法人. - FY2022-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 海南監査法人 of the consolidated financial statements for the third-quarter consolidated accounting period (1 October 2021 to 31 December 2021) and the third-quarter consolidated cumulative period (1 April 2021 to 31 December 2021).」
Following the change in accounting auditor, we continue to receive a review of the third-quarter consolidated financial statements from 海南監査法人. - FY2022-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 海南監査法人 of the consolidated financial statements for the second-quarter consolidated accounting period (1 July 2021 to 30 September 2021) and the second-quarter consolidated cumulative period (1 April 2021 to 30 September 2021).」
Following the change in accounting auditor, we continue to receive a review of the second-quarter consolidated financial statements from 海南監査法人. - FY2022-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 海南監査法人 of the consolidated financial statements for the first-quarter consolidated accounting period (1 April 2021 to 30 June 2021) and the first-quarter consolidated cumulative period (1 April 2021 to 30 June 2021).」
Following the change in accounting auditor, we continue to receive reviews of the quarterly consolidated financial statements from 海南監査法人. - FY2021-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by 海南監査法人 of the consolidated financial statements for the third-quarter consolidated accounting period (1 October 2020 to 31 December 2020) and the third-quarter consolidated cumulative period (1 April 2020 to 31 December 2020).」
Following the change in accounting auditor, we continue to receive a quarterly review of the third-quarter consolidated financial statements from 海南監査法人. - FY2021-Q1AchievedAnnual report
「106th fiscal year, first quarter consolidated accounting period (1 April 2020 to 30 June 2020) and first quarter consolidated cumulative period (1 April 2020 to 30 June 2020): 海南監査法人」
Following the change in accounting auditor from 監査法人大手門会計事務所 in the previous fiscal year to 海南監査法人, the first-quarter review of the consolidated financial statements for the current period was conducted by 海南監査法人. - FY2020First statedAnnual report
「監査法人大手門会計事務所, our accounting auditor, had been engaged to conduct audit services for more than 40 years. However, because the Certified Public Accountants and Auditing Oversight Board made a recommendation concerning the audit firm to the Commissioner of the Financial Services Agency on 6 December 2019, we considered engaging another audit firm. After considering the expertise and independence required of an accounting auditor, the ability to form opinions and perform sufficient audit work, quality-control systems, and audit services suited to the scale and nature of our business, our Audit & Supervisory Board determined that 海南監査法人 was appropriate to serve as our certified public accountants and other auditors.」
The decision is described to change the accounting auditor from 監査法人大手門会計事務所, which had handled the audit for more than 40 years, to 海南監査法人 effective 26 June 2020.