Change of Audit Firm Based on the Number of Consecutive Years of Auditing and Business Scale
First written in FY2021. 7 of 9 entries say "Restated". Latest entry: FY2025-H1.
42 other companies' latest entry also says "Restated".
- 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 かなで監査法人 of the interim consolidated financial statements for the interim consolidated accounting period (from 1 April 2024 to 30 September 2024).」
The Company continues to undergo interim reviews by かなで監査法人 following the change of audit firm. - FY2024RestatedAnnual report
「Audit tenure 3 years from the fiscal year ending March 2022」
The Company continues to have its audits conducted by かなで監査法人 and states that the audit tenure is 3 years. - 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 かなで監査法人 of the quarterly consolidated financial statements for the first quarter consolidated accounting period (from 1 April 2023 to 30 June 2023) and the first quarter consolidated cumulative period (from 1 April 2023 to 30 June 2023).」
The Company continues to undergo quarterly reviews by かなで監査法人, with no substantive change indicated in the audit structure following the change of audit firm. - FY2023RestatedAnnual report
「Audit tenure 2 years from the fiscal year ending March 2022」
The Company continues to have its audits conducted by かなで監査法人 and states that the audit tenure is 2 years. - 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 かなで監査法人 of the quarterly consolidated financial statements for the second quarter consolidated accounting period (from 1 July 2022 to 30 September 2022) and the second quarter consolidated cumulative period (from 1 April 2022 to 30 September 2022).」
The Company continues to undergo quarterly reviews by かなで監査法人. - 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 かなで監査法人 of the quarterly consolidated financial statements for the first quarter consolidated accounting period (from 1 April 2022 to 30 June 2022) and the first quarter consolidated cumulative period (from 1 April 2022 to 30 June 2022).」
The company continues to receive quarterly reviews from Kanade Audit Corporation, which changed in the previous fiscal year. - FY2022AdvancedAnnual report
「39th fiscal year (from 1 April 2021 to 31 March 2022) (consolidated and non-consolidated) かなで監査法人」
The previously decided change of audit firm was implemented, and かなで監査法人 handled the accounting audit for the 39th fiscal year. - FY2022-Q2RestatedAnnual report
「The company's quarterly consolidated financial statements are subject to quarterly review by Kanade Audit Corporation.」
The audit firm appointed in the previous fiscal year, かなで監査法人, conducted the quarterly review for the second quarter of the 39th fiscal year, and the structure following the change of audit firm remains in place. - FY2021First statedAnnual report
「Following a comparative review of the long audit tenure, the suitability of the audit arrangements for the scale of the Company's business, and the appropriateness of the audit fees, the Company intends to appoint かなで監査法人 as its new accounting auditor.」
As of 25 June 2021, the policy and decision to change the accounting auditor from Deloitte Touche Tohmatsu LLC, which had handled the audit for 26 years, to かなで監査法人 were disclosed. The disclosure stated that the appropriateness of the audit was recognized, while the audit tenure, suitability for the scale of the business, and audit fees were comparatively reviewed.