Change in Audit Firm
First written in FY2023-Q1. 6 of 8 entries say "Restated". Latest entry: FY2026.
- FY2026RestatedAnnual report
「The assistants involved in the company's accounting audit services comprise 7 certified public accountants and 1 other person.」
The company continues to use 監査法人東海会計社 as its audit firm. - FY2025-H1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone an interim review by 監査法人東海会計社 of its interim financial statements for the interim accounting period (1 April 2024 to 30 September 2024).」
The company disclosed that it underwent an interim review of its interim financial statements by 監査法人東海会計社 after the change in audit firm. - 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 監査法人東海会計社 of its quarterly financial statements for the third quarter accounting period (1 October 2023 to 31 December 2023) and the cumulative third-quarter period (1 April 2023 to 31 December 2023).」
The company disclosed that it underwent a third-quarter review by 監査法人東海会計社 after the change in audit firm. - FY2024-Q2RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by 監査法人東海会計社 of its quarterly financial statements for the second quarter accounting period (1 July 2023 to 30 September 2023) and the cumulative second-quarter period (1 April 2023 to 30 September 2023).」
The company disclosed that it underwent a second-quarter review by 監査法人東海会計社 after the change in audit firm. - FY2023Reason for the change in audit firm and disclosure of the first-year auditAnnual report
「Following a request for an increase in audit fees, the company reviewed the suitability of the audit arrangements for its business scale and the appropriateness of the audit fees, and accordingly appointed 監査法人東海会計社 as its new audit firm.」
The company disclosed that its change to 監査法人東海会計社 followed a review, prompted by a request for higher audit fees, of the firm's suitability for its business scale and the appropriateness of the fees. - 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 監査法人東海会計社 of its quarterly financial statements for the third quarter accounting period (1 October 2022 to 31 December 2022) and the cumulative third-quarter period (1 April 2022 to 31 December 2022).」
The company disclosed that it underwent a third-quarter review by 監査法人東海会計社, which changed from the previous quarter. - 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 監査法人東海会計社 of its quarterly financial statements for the second quarter accounting period (1 July 2022 to 30 September 2022) and the cumulative second-quarter period (1 April 2022 to 30 September 2022).」
The company disclosed that it underwent a second-quarter review by 監査法人東海会計社, which changed from the previous quarter. - FY2023-Q1First statedAnnual report
「The company's audit firm has changed as follows: Fiscal year 44: 有限責任 あずさ監査法人 First quarter accounting period and cumulative first-quarter period of fiscal year 45: 監査法人東海会計社」
The company disclosed that its audit firm changed from 有限責任 あずさ監査法人 to 監査法人東海会計社 from the first quarter of fiscal year 45.