Change in Audit Firm Name Following a Merger
First written in FY2017-Q3. 16 of 18 entries say "Restated". Latest entry: FY2024-Q3.
23 other companies' latest entry also says "Restated".
- FY2024-Q3RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by アーク有限責任監査法人 of its quarterly consolidated financial statements for the third three-month consolidated accounting period (1 October 2023 to 31 December 2023) and the first nine-month consolidated period (1 April 2023 to 31 December 2023).」
It is stated that the Company underwent a third-quarter review by Arc Limited Liability Audit Corporation and that the audit firm's name remained unchanged. - 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 アーク有限責任監査法人 of its quarterly consolidated financial statements for the first three-month consolidated accounting period (1 April 2023 to 30 June 2023) and the first six-month consolidated period (1 April 2023 to 30 June 2023).」
It is stated that the Company underwent a first-quarter review by Arc Limited Liability Audit Corporation and that the audit firm's name remained unchanged. - 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 アーク有限責任監査法人 of its quarterly consolidated financial statements for the third three-month consolidated accounting period (1 October 2022 to 31 December 2022) and the first nine-month consolidated period (1 April 2022 to 31 December 2022).」
It is stated that the Company underwent a third-quarter review by Arc Limited Liability Audit Corporation and that the audit firm's name remained unchanged. - FY2023-Q2RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by アーク有限責任監査法人 of its quarterly consolidated financial statements for the second three-month consolidated accounting period (1 July 2022 to 30 September 2022) and the first six-month consolidated period (1 April 2022 to 30 September 2022).」
It is stated that the Company underwent a second-quarter review by Arc Limited Liability Audit Corporation and that the audit firm's name remained unchanged. - 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 アーク有限責任監査法人 of the quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 April 2022 to 30 June 2022) and the first-quarter consolidated cumulative period (1 April 2022 to 30 June 2022).」
It is stated that the Company underwent a first-quarter review by Arc Limited Liability Audit Corporation and that the audit firm's name remained unchanged. - FY2022-Q3RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by アーク有限責任監査法人 of its quarterly consolidated financial statements for the third three-month consolidated accounting period (1 October 2021 to 31 December 2021) and the first nine-month consolidated period (1 April 2021 to 31 December 2021).」
It is stated that the Company underwent a third-quarter review by Arc Limited Liability Audit Corporation and that the audit firm's name remained unchanged. - 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 アーク有限責任監査法人 of its quarterly consolidated financial statements for the second three-month consolidated accounting period (1 July 2021 to 30 September 2021) and the first six-month consolidated period (1 April 2021 to 30 September 2021).」
It is stated that the Company underwent a quarterly review by Arc Limited Liability Audit Corporation and that the audit firm's name remained unchanged. - FY2021-Q2RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by アーク有限責任監査法人 of its quarterly consolidated financial statements for the second three-month consolidated accounting period (1 July 2020 to 30 September 2020) and the first six-month consolidated period (1 April 2020 to 30 September 2020).」
It is stated that the Company underwent a quarterly review by Arc Limited Liability Audit Corporation and that the audit firm's name remained unchanged. - FY2021-Q1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by アーク有限責任監査法人 of its quarterly consolidated financial statements for the first three-month consolidated accounting period (1 April 2020 to 30 June 2020) and the first six-month consolidated period (1 April 2020 to 30 June 2020).」
It is stated that the Company underwent a quarterly review by Arc Limited Liability Audit Corporation and that the audit firm's name remained unchanged from the previous quarter. - FY2020-Q3RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by アーク有限責任監査法人 of its quarterly consolidated financial statements for the third three-month consolidated accounting period (1 October 2019 to 31 December 2019) and the first nine-month consolidated period (1 April 2019 to 31 December 2019).」
It is stated that the Company underwent a quarterly review by Arc Limited Liability Audit Corporation and that the audit firm's name remained unchanged from the previous quarter. - FY2020-Q2RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by アーク有限責任監査法人 of the quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2019 to 30 September 2019) and the second-quarter consolidated cumulative period (1 April 2019 to 30 September 2019).」
It is stated that the Company underwent a quarterly review by Arc Limited Liability Audit Corporation, and that the audit firm's name has continued unchanged since the name change reported in the previous quarter. - FY2020-Q1ReframedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Arc Limited Liability Audit Corporation of its quarterly consolidated financial statements for the first quarter of the consolidated fiscal year, covering the period from 1 April 2019 to 30 June 2019, and its cumulative quarterly consolidated financial statements for the first quarter, covering the period from 1 April 2019 to 30 June 2019. Meiji Arc Audit Corporation changed its name to Arc Limited Liability Audit Corporation on 1 July 2019 when it transitioned to a limited liability audit corporation.」
The audit firm changed its name from Meiji Arc Audit Corporation to Arc Limited Liability Audit Corporation. The stated reason was its transition to a limited liability audit corporation on 1 July 2019. - FY2019RestatedAnnual report
「Name of audit firm: Meiji Arc Audit Corporation」
Meiji Arc Audit Corporation was reappointed as the accounting auditor, and the Company underwent its audit for the fiscal year. - FY2019-Q3RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 明治アーク監査法人 of its quarterly consolidated financial statements for the third three-month consolidated accounting period (1 October 2018 to 31 December 2018) and the first nine-month consolidated period (1 April 2018 to 31 December 2018).」
It is stated that the Company underwent a third-quarter review by Meiji Arc Audit Corporation and that the audit firm's name remained unchanged. - FY2019-Q2RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 明治アーク監査法人 of its quarterly consolidated financial statements for the second three-month consolidated accounting period and the first six-month consolidated period.」
It is stated that the Company underwent a quarterly review by Meiji Arc Audit Corporation and that the audit firm's name remained unchanged. - FY2019-Q1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 明治アーク監査法人 of its quarterly consolidated financial statements for the first three-month consolidated accounting period and the first six-month consolidated period.」
It is stated that the Company underwent a quarterly review by Meiji Arc Audit Corporation and that the audit firm's name remained unchanged. - FY2018RestatedAnnual report
「The certified public accountants who conducted the Company's accounting audit were Yoshiro Tomonaga (朝長義郎) and Satoshi Tsuchiya (土屋智).」
The annual report also states that the Company has engaged Meiji Arc Audit Corporation as its accounting auditor. - FY2017-Q3First statedAnnual report
「Seikyo Audit Corporation, which had traditionally audited the Company, merged with Meiji Arks Audit Corporation on 1 July 2016, and its name was changed to Meiji Arks Audit Corporation.」
It is stated that Seikyo Audit Corporation merged with Meiji Arc Audit Corporation on 1 July 2016, resulting in a change in the audit firm's name.