Komori
Tokuyama (4043) · FactRestated

Change of Auditor

First written in FY2017-Q1. 14 of 15 entries say "Restated". Latest entry: FY2023-Q3.

15entries
8years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017-Q1 – FY2023-Q32016: 220162017: 220172018: 120182019: 320192020: 320202021: 120212022: 220222023: 1
Same theme, other companies
Change in Audit Firm and Quarterly Review FrameworkA theme 62 companies write about · 0 as a headwind · 0 as a tailwind

39 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 62 companies compared. The sentences above are computed from all 62.
Full recordFilings, disclosures and news, newest first
  1. FY2023-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by Taiyo Audit Corporation of the quarterly consolidated financial statements for the third quarter of the current consolidated fiscal year, covering the period from 1 October 2022 to 31 December 2022, and the cumulative third quarter, covering the period from 1 April 2022 to 31 December 2022.」

    The quarterly review arrangement by Taiyo Audit Corporation following the auditor change remains in place.
  2. FY2023-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2022 to 30 September 2022) and the second-quarter cumulative period (1 April 2022 to 30 September 2022) were reviewed by Taiyo Audit Corporation.」

    The quarterly review arrangement by Taiyo Audit Corporation following the auditor change remains in place.
  3. FY2023-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by Taiyo Audit Corporation of the quarterly consolidated financial statements for the first quarter of the current consolidated fiscal year, covering the period from 1 April 2022 to 30 June 2022, and the cumulative first quarter, covering the period from 1 April 2022 to 30 June 2022.」

    The quarterly review arrangement by Taiyo Audit Corporation following the auditor change remains in place.
  4. FY2021-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2020 to 31 December 2020) and the third-quarter cumulative period (1 April 2020 to 31 December 2020) were reviewed by Taiyo Audit Corporation.」

    Reconfirms the quarterly review arrangement by Taiyo Audit Corporation following the auditor change.
  5. FY2021-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2020 to 30 September 2020) and the second-quarter cumulative period (1 April 2020 to 30 September 2020) were reviewed by Taiyo Audit Corporation.」

    Reconfirms the quarterly review arrangement by Taiyo Audit Corporation following the auditor change.
  6. FY2021-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 April 2020 to 30 June 2020) and the first-quarter cumulative period (1 April 2020 to 30 June 2020) were reviewed by Taiyo Audit Corporation.」

    Reconfirms the quarterly review arrangement by Taiyo Audit Corporation following the auditor change.
  7. FY2020-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2019 to 31 December 2019) and the third-quarter cumulative period (1 April 2019 to 31 December 2019) were reviewed by Taiyo Audit Corporation.」

    Reconfirms the quarterly review arrangement by Taiyo Audit Corporation following the auditor change.
  8. FY2020-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2019 to 30 September 2019) and the second-quarter cumulative period (1 April 2019 to 30 September 2019) were reviewed by Taiyo Audit Corporation.」

    Reconfirms the quarterly review arrangement by Taiyo Audit Corporation following the auditor change.
  9. FY2020-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 April 2019 to 30 June 2019) and the first-quarter cumulative period (1 April 2019 to 30 June 2019) were reviewed by Taiyo Audit Corporation.」

    Reconfirms the quarterly review arrangement by Taiyo Audit Corporation following the auditor change.
  10. FY2019-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2018 to 31 December 2018) and the third-quarter cumulative period (1 April 2018 to 31 December 2018) were reviewed by Taiyo Audit Corporation.」

    Reconfirms the quarterly review arrangement by Taiyo Audit Corporation following the auditor change.
  11. FY2019-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2018 to 30 September 2018) and the second-quarter cumulative period (1 April 2018 to 30 September 2018) were reviewed by Taiyo Audit Corporation.」

    Reconfirms the quarterly review arrangement by Taiyo Audit Corporation following the auditor change.
  12. FY2018-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we undergo quarterly reviews by Taiyo LLC of the quarterly consolidated financial statements for the second quarter of the consolidated fiscal year and the cumulative second-quarter period.」

    Reconfirms the quarterly review arrangement by Taiyo Audit Corporation following the auditor change.
  13. FY2017-Q3RestatedAnnual report

    「Consolidated fiscal year 152: Yamaguchi Audit Corporation. Consolidated accounting period and cumulative period for the third quarter of fiscal year 153: Taiyo Audit Corporation.」

    The consolidated financial statements were also reviewed by Taiyo Audit Corporation for the third quarter, confirming the arrangement following the auditor change described in the previous quarter.
  14. FY2017-Q2RestatedAnnual report

    「Consolidated fiscal year 152: Yamaguchi Audit Corporation. Consolidated accounting period and cumulative period for the second quarter of fiscal year 153: Taiyo Audit Corporation.」

    The consolidated financial statements were also reviewed by Taiyo Audit Corporation for the second quarter of fiscal year 153, confirming the arrangement following the auditor change described in the previous quarter.
  15. FY2017-Q1First statedAnnual report

    「Our auditors have changed as follows. Consolidated fiscal year 152: Yamaguchi Audit Corporation. Consolidated accounting period and cumulative period for the first quarter of fiscal year 153: Taiyo Audit Corporation.」

    The auditor changed from Yamaguchi Audit Corporation to Taiyo Audit Corporation from the first quarter of fiscal year 153.
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Change of Auditor | Tokuyama Corporation (4043) | Komori