Komori
Osaka Yuka Industry (4124) · FactAdvanced

Change of Audit Firm

First written in FY2020-Q1. 8 of 11 entries say "Restated". Latest entry: FY2025.

11entries
6years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2020-Q1 – FY2023-Q3RestatedFY2024-Q12020: 320202021: 220212022: 120222023: 320232024: 120242025: 12025
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Change in Accounting AuditorA theme 912 companies write about · 3 as a headwind · 41 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 912 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2025AdvancedAnnual report

    「At the 64th Annual General Meeting of Shareholders held on 25 December 2025, the Company appointed Kainan Audit Corporation as its new accounting auditor. Fiscal year 64 (from 1 October 2024 to 30 September 2025), consolidated and non-consolidated: PwC Japan LLC; fiscal year 65 (from 1 October 2025 to 30 September 2026), consolidated and non-consolidated: Kainan Audit Corporation.」

    The Company decided that its accounting auditor would change from PwC Japan LLC to Kainan Audit Corporation. The stated reasons for the change were a comprehensive consideration of audit hours appropriate to the scale of the business, audit fees, expertise, independence and the quality control structure.
  2. FY2024-Q1RestatedAnnual report

    「Pursuant to 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 consolidated financial statements for the first quarter (from 1 October 2023 to 31 December 2023) and cumulative first quarter (from 1 October 2023 to 31 December 2023).」

    The company continues to undergo quarterly reviews by PwC Japan LLC.
  3. FY2023ReframedAnnual report

    「The Company’s audit firm has changed as follows: Fiscal year 61 (consolidated and non-consolidated): Kyoto Audit Corporation, PwC; fiscal year 62 (consolidated and non-consolidated): PwC Japan LLC.」

    Following the merger of Kyoto Audit Corporation, PwC, with PwC Arata LLC on 1 December 2023 and the change of the resulting entity’s name to PwC Japan LLC, the name shown for the audit firm was changed.
  4. FY2023-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Kyoto Audit Corporation, PwC, of its quarterly consolidated financial statements for the third quarter (from 1 April 2023 to 30 June 2023) and cumulative third quarter (from 1 October 2022 to 30 June 2023).」

    The Company continues to have its third-quarter consolidated financial statements reviewed by Kyoto Audit Corporation, PwC.
  5. FY2023-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Kyoto Audit Corporation, PwC, of its quarterly consolidated financial statements for the first quarter (from 1 October 2022 to 31 December 2022) and cumulative first quarter (from 1 October 2022 to 31 December 2022).」

    The Company continues to have its first-quarter consolidated financial statements reviewed by Kyoto Audit Corporation, PwC.
  6. FY2022-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Kyoto Audit Corporation, PwC, of its quarterly consolidated financial statements for the second quarter (from 1 January 2022 to 31 March 2022) and cumulative second quarter (from 1 October 2021 to 31 March 2022).」

    The company continues to undergo quarterly reviews by PwC Kyoto Audit Corporation.
  7. FY2021RestatedAnnual report

    「The assistants involved in the Company’s audit work comprise 3 certified public accountants and 7 others. The audit firm is Kyoto Audit Corporation, PwC, and the continuous audit period is 2 years.」

    The Company continues to be audited by Kyoto Audit Corporation, PwC.
  8. FY2021-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Kyoto Audit Corporation, PwC, of its quarterly consolidated financial statements for the third quarter and cumulative third quarter.」

    The company continues to undergo quarterly reviews by PwC Kyoto Audit Corporation.
  9. FY2020-Q3RestatedAnnual report

    「Fiscal year 58: KPMG AZSA LLC; third quarter of fiscal year 59 and cumulative third quarter of fiscal year 59: Kyoto Audit Corporation, PwC」

    The Company also states that its quarterly review for the third quarter of fiscal year 59 was conducted by Kyoto Audit Corporation, PwC.
  10. FY2020-Q2RestatedAnnual report

    「Fiscal year 58: KPMG AZSA LLC; second quarter of fiscal year 59 and cumulative second quarter of fiscal year 59: Kyoto Audit Corporation, PwC」

    The Company also states that its quarterly review for the second quarter of fiscal year 59 was conducted by Kyoto Audit Corporation, PwC.
  11. FY2020-Q1First statedAnnual report

    「The Company’s audit firm has changed as follows: Fiscal year 58: KPMG AZSA LLC; first quarter of fiscal year 59 and cumulative first quarter of fiscal year 59: Kyoto Audit Corporation, PwC.」

    The audit firm changed from KPMG AZSA LLC to Kyoto Audit Corporation, PwC, from the first quarter of fiscal year 59.
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Osaka Yuka Industry's next results are scheduled for 2026-11-13. Read the earnings preview
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