Japan Pure Chemical (4973) · InitiativeRestated
Introduction of Key Audit Matters (KAM)
First written in FY2021. 1 of 3 entries say "Advanced", first in FY2022. Latest entry: FY2023.
3entries
3years
0from disclosures
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Discussions between the Audit & Supervisory Board and the accounting auditor in connection with the introduction of KAMA theme 14 companies write about · 0 as a headwind · 1 as a tailwind
8 other companies' latest entry also says "Restated".
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- FY2023RestatedAnnual report
「The Company also discussed with the accounting auditor the content and other aspects of the disclosures concerning Key Audit Matters (KAM).」
Discussions are continuing with the accounting auditor regarding the content of the KAM disclosures and related matters. - FY2022AdvancedAnnual report
「The Company also discussed with the accounting auditor the content and other aspects of the disclosures concerning Key Audit Matters (KAM).」
Regarding KAM, for which preparation for introduction had been disclosed in the previous fiscal year, the Company progressed to the stage of discussing the content and other aspects of the disclosures with the accounting auditor during the fiscal year. - FY2021First statedAnnual report
「Regarding Key Audit Matters (KAM), the Company held discussions with the accounting auditor in preparation for their introduction from the audit of the financial statements for the fiscal year ending March 2021.」
The Company disclosed for the first time that it had held discussions with the accounting auditor in preparation for introducing KAM from the audit of the financial statements for the fiscal year ending March 2021.