Strengthening oversight and audit functions by leveraging the expertise of outside officers
First written in FY2021. 3 of 4 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2023: 2 of 8 companies on the "Worse" side.
12 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The company has 2 outside directors and 2 outside Audit & Supervisory Board members.」
The company continues to have 2 outside directors and 2 outside corporate auditors, leveraging expertise in accounting, law, information systems and other fields for oversight and auditing. - FY2023RestatedAnnual report
「The company has 2 outside directors and 2 outside corporate auditors. Nishi Hiroaki (西 宏章), an outside director, is a certified public accountant with extensive professional knowledge, experience and broad insight. The company appointed him because it determined that, as an accounting expert, he could be expected to effectively strengthen the Board of Directors' decision-making and oversight functions from an objective and neutral standpoint.」
The company continues to have 2 outside directors and 2 outside corporate auditors, leveraging expertise in accounting, law and other fields for oversight and auditing. - FY2022RestatedAnnual report
「The company has 2 outside directors and 2 outside corporate auditors. Nishi Hiroaki (西 宏章), an outside director, is a certified public accountant with extensive professional knowledge, experience and broad insight.」
The company continues to have 2 outside directors and 2 outside corporate auditors, leveraging expertise in accounting, law and other fields for oversight and auditing. - FY2021First statedAnnual report
「The company has 2 outside directors and 2 outside corporate auditors. Nishi Hiroaki (西 宏章), an outside director, is a certified public accountant with extensive professional knowledge, experience and broad insight. He was appointed because the company determined that, as an accounting expert, he could be expected to strengthen the effectiveness of the Board of Directors' decision-making and oversight functions from an independent standpoint.」
The company has 2 outside directors and 2 outside corporate auditors, and states that it intends to leverage expertise in accounting, law and other fields in the Board of Directors' decision-making, oversight, risk management and compliance.