Change of Independent Auditors
First written in FY2022-Q1. 11 of 13 entries say "Restated". Latest entry: FY2025.
- FY2025RestatedAnnual report
「Taiyo Audit Corporation received an administrative action from the Financial Services Agency dated 26 December 2023 suspending operations related to entering into new contracts for 3 months, from 1 January 2024 to 31 March 2024. An overview is provided below. / Based on our audit record over the past 4 years, and after comprehensively considering the firm's operating structure, quality control structure, appropriateness of audit execution and audit fee levels, we determined that there was no issue with selecting Taiyo Audit Corporation as the audit firm, as it has been properly performing its duties, provided that we receive regular reports on its improvement efforts going forward.」
Following the explanation of the Financial Services Agency's suspension and completion of remedial measures, the company continued to select Taiyo Audit Corporation based on its audit record over the past 4 years and other factors. - FY2025-H1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have had the interim consolidated financial statements for the interim consolidated accounting period (1 February 2024 to 31 July 2024) reviewed by Taiyo Audit Corporation.」
It was confirmed that Taiyo Audit Corporation conducted an interim review of the interim consolidated financial statements for the current interim consolidated accounting period. - FY2024Disclosure of administrative action and continuation of audit engagementAnnual report
「Taiyo Audit Corporation received an administrative action from the Financial Services Agency dated 26 December 2023 suspending operations related to entering into new contracts for 3 months, from 1 January 2024 to 31 March 2024. An overview is provided below.」
It was disclosed that Taiyo Audit Corporation, which continued to conduct the audit, was subject to a 3-month suspension by the Financial Services Agency of operations related to entering into new contracts. The company stated that renewal of existing contracts was outside the scope of the action and would not affect audit operations, and that, based on its audit record over the past 3 years and other factors, it had determined that there was no issue with continuing to select the firm. - FY2024-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have had the quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 May 2023 to 31 July 2023) and the second-quarter consolidated cumulative period (1 February 2023 to 31 July 2023) reviewed by Taiyo Audit Corporation.」
It was reconfirmed that Taiyo Audit Corporation conducted a review of the quarterly consolidated financial statements for the second-quarter consolidated accounting period and cumulative period. - FY2024-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have had the quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 February 2023 to 30 April 2023) and the first-quarter consolidated cumulative period (1 February 2023 to 30 April 2023) reviewed by Taiyo Audit Corporation.」
It was reconfirmed that Taiyo Audit Corporation conducted a review of the quarterly consolidated financial statements for the first quarter. - FY2023RestatedAnnual report
「Current consolidated fiscal year and current fiscal year: Taiyo Audit Corporation」
It was reconfirmed that Taiyo Audit Corporation, which changed from the audit firm engaged in the previous fiscal year, served as the accounting auditor for the current consolidated fiscal year. - FY2023-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have had the quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 August 2022 to 31 October 2022) and the third-quarter consolidated cumulative period (1 February 2022 to 31 October 2022) reviewed by Taiyo Audit Corporation.」
It was confirmed that Taiyo Audit Corporation, which changed from the audit firm engaged in the previous fiscal year, conducted the quarterly review for the third-quarter consolidated accounting period and cumulative period. - FY2023-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have had the quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 May 2022 to 31 July 2022) and the second-quarter consolidated cumulative period (1 February 2022 to 31 July 2022) reviewed by Taiyo Audit Corporation.」
It was confirmed that Taiyo Audit Corporation, which changed from the audit firm engaged in the previous fiscal year, conducted a review of the quarterly consolidated financial statements for the second quarter. - FY2023-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have had the quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 February 2022 to 30 April 2022) and the first-quarter consolidated cumulative period (1 February 2022 to 30 April 2022) reviewed by Taiyo Audit Corporation.」
It was confirmed that Taiyo Audit Corporation, which changed from the audit firm engaged in the previous fiscal year, conducted a review of the quarterly consolidated financial statements for the first quarter. - FY2022RestatedAnnual report
「Current consolidated fiscal year and current fiscal year: Taiyo Audit Corporation」
It was confirmed that Taiyo Audit Corporation, which changed from the audit firm engaged in the previous fiscal year, served as the accounting auditor for the current consolidated fiscal year. - FY2022-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have had the quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 August 2021 to 31 October 2021) and the third-quarter consolidated cumulative period (1 February 2021 to 31 October 2021) reviewed by Taiyo Audit Corporation.」
It was confirmed that Taiyo Audit Corporation, which changed from the audit firm engaged in the previous fiscal year, conducted the quarterly review for the third-quarter consolidated accounting period and cumulative period. - FY2022-Q2RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company's quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 May 2021 to 31 July 2021) and the second-quarter consolidated cumulative period (1 February 2021 to 31 July 2021) were subject to a quarterly review by Taiyo Audit Corporation.」
It was confirmed that Taiyo Audit Corporation, which changed from the previous quarter, conducted the quarterly review for the second-quarter consolidated accounting period and cumulative period. - FY2022-Q1First statedAnnual report
「The Company's audit firm has changed as follows: Fiscal year 53: Deloitte Touche Tohmatsu LLC; first-quarter consolidated accounting period and first-quarter consolidated cumulative period of fiscal year 54: Taiyo Audit Corporation.」
The audit firm changed from Deloitte Touche Tohmatsu LLC through fiscal year 53 to Taiyo Audit Corporation for the first-quarter consolidated accounting period and first-quarter consolidated cumulative period of fiscal year 54.