Deficiencies in Internal Control over Financial Reporting
First written in FY2022. 3 of 4 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2023: 2 of 9 companies on the "Worse" side.
9 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「Our group regards establishing and operating internal controls related to the reliability of financial reporting as one of its key management priorities and continues to inspect and improve its management systems and other controls across the group. However, the possibility that material deficiencies may be discovered in our group's internal controls over financial reporting under the internal control reporting system cannot be ruled out, and there is no guarantee that effective internal controls can always be established and operated in the future.」
Continues to describe the importance of internal controls over financial reporting and the possibility of deficiencies arising. - FY2025RestatedAnnual report
「Our group regards establishing and operating internal controls related to the reliability of financial reporting as one of its key management priorities and continues to inspect and improve its management systems and other controls across the group. However, the possibility that material deficiencies may be discovered in our group's internal controls over financial reporting under the internal control reporting system cannot be ruled out, and there is no guarantee that effective internal controls can always be established and operated in the future.」
Continues to describe the importance of internal controls over financial reporting and the possibility of deficiencies arising. - FY2024RestatedAnnual report
「Our group regards establishing and operating internal controls related to the reliability of financial reporting as one of its key management priorities and continues to inspect and improve its management systems and other controls across the group. However, the possibility that material deficiencies may be discovered in our group's internal controls over financial reporting under the internal control reporting system cannot be ruled out.」
Continues to describe the importance of internal controls over financial reporting and the possibility of deficiencies arising. - FY2022First statedAnnual report
「Our group regards establishing and operating internal controls related to the reliability of financial reporting as one of its key management priorities and continues to inspect and improve its management systems and other controls across the group. However, the possibility that material deficiencies may be discovered in our group's internal controls over financial reporting under the internal control reporting system cannot be ruled out, and there is no guarantee that effective internal controls can always be established and operated in the future.」
Described the importance of internal controls over financial reporting and the possibility that material deficiencies may be discovered as a separate risk.