Change of Auditor
First written in FY2022-Q1. 8 of 11 entries say "Restated". Latest entry: FY2026-H1.
36 other companies' latest entry also says "Restated".
- 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 城南監査法人 of its interim consolidated financial statements for the interim consolidated accounting period (1 March 2025 to 31 August 2025).」
The Company continues to receive an interim review of its interim consolidated financial statements by 城南監査法人. - FY2024RestatedAnnual report
「42nd fiscal year (consolidated and non-consolidated) 城南監査法人」
The Company continues to engage 城南監査法人, which changed from 城南公認会計士共同事務所, as its accounting auditor for the current fiscal year. - FY2024-Q3RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has received a quarterly review by 城南監査法人 of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 September 2023 to 30 November 2023) and the cumulative third-quarter period (1 March 2023 to 30 November 2023).」
The Company continues to receive a quarterly review by 城南監査法人, which changed from the first quarter of the 42nd fiscal year, for the third quarter as well. - FY2023AchievedAnnual report
「42nd fiscal year (consolidated and non-consolidated) 城南監査法人」
The change from 城南公認会計士共同事務所 in the 41st fiscal year to 城南監査法人 in the 42nd fiscal year has been completed, and 城南監査法人 is listed as the accounting auditor for the current fiscal year. The reasons for the change include the transfer of the quality control system from the parent organization, expertise, independence and the quality control framework, and the appropriateness of audit fees. - FY2023-Q3RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has received a quarterly review by 城南監査法人 of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 September 2022 to 30 November 2022) and the cumulative third-quarter period (1 March 2022 to 30 November 2022).」
The Company continues to receive a quarterly review by 城南監査法人, which changed from the first quarter of the 42nd fiscal year, for the third quarter as well. - FY2023-Q2RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has received a quarterly review by 城南監査法人 of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 June 2022 to 31 August 2022) and the cumulative second-quarter period (1 March 2022 to 31 August 2022).」
The Company continues to receive a quarterly review by 城南監査法人, which changed from the first quarter of the 42nd fiscal year, for the second quarter as well. - FY2023-Q1Change of audit firmAnnual report
「The Company's auditors have changed as follows. 41st consolidated fiscal year Certified Public Accountants Toshiyoshi Yamanoi (山野井俊明) and Takao Yamakawa (山川貴生) of 城南公認会計士共同事務所 First quarter of the 42nd consolidated fiscal year and cumulative first-quarter period 城南監査法人」
The Company states that its auditor changed from 城南公認会計士共同事務所 in the 41st fiscal year to 城南監査法人 in the first quarter of the 42nd fiscal year. - FY2022RestatedAnnual report
「有限責任監査法人トーマツ, the Company's certified public accountant and auditor, will reach the end of its term upon the conclusion of the Company's 40th Annual General Meeting of Shareholders scheduled for 27 May 2021. Regarding the current accounting auditor, the Company considered audit arrangements and audit fees appropriate to the scale and nature of its business, prompted by the long period of continued engagement and the auditor's request for an increase in audit fees.」
The annual disclosure also confirms that the auditor changed from 有限責任監査法人トーマツ to 城南公認会計士共同事務所 due to the expiration of the term, the length of the audit engagement and audit fees, among other reasons. - FY2022-Q3RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has received a quarterly review of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 September 2021 to 30 November 2021) and the cumulative third-quarter period (1 March 2021 to 30 November 2021) from Certified Public Accountants Toshiyoshi Yamanoi (山野井俊明) and Takao Yamakawa (山川貴生) of 城南公認会計士共同事務所.」
As in the previous quarter, the Company has received a quarterly review from the 2 certified public accountants of 城南公認会計士共同事務所. - FY2022-Q2RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has received a quarterly review of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 June 2021 to 31 August 2021) and the cumulative second-quarter period (1 March 2021 to 31 August 2021) from Certified Public Accountants Toshiyoshi Yamanoi (山野井俊明) and Takao Yamakawa (山川貴生) of 城南公認会計士共同事務所.」
The Company continues to receive quarterly reviews from the 2 certified public accountants of 城南公認会計士共同事務所, which changed in the previous quarter. - FY2022-Q1First statedAnnual report
「The Company's auditors have changed as follows. 40th consolidated fiscal year 有限責任監査法人トーマツ First quarter of the 41st consolidated fiscal year and cumulative first-quarter period 城南公認会計士共同事務所 Certified Public Accountants Toshiyoshi Yamanoi (山野井俊明) and Takao Yamakawa (山川貴生)」
For the first time, the Company states that its auditor changed from 有限責任監査法人トーマツ for the 40th consolidated fiscal year to 城南公認会計士共同事務所 for the first quarter and cumulative first-quarter period of the 41st consolidated fiscal year.