Change in Audit Firm
First written in FY2021-Q1. 12 of 15 entries say "Restated". Latest entry: FY2026.
- FY2026Update to the period of continuous auditsAnnual report
「b. Period of continuous audit 6 years」
The company disclosed a 6-year period of continuous audits by Taiyo Audit Corporation, updating the period shown from 5 years in the previous fiscal year. The audit firm remains unchanged. - FY2026-H1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, our interim consolidated financial statements for the interim consolidated accounting period (1 July 2025 to 31 December 2025) were reviewed during the period by 太陽有限責任監査法人.」
The company continues to undergo interim reviews by 太陽有限責任監査法人 following the change in audit firms. - FY2025RestatedAnnual report
「Taiyo Yuka Audit Corporation received an administrative suspension order from the Financial Services Agency dated 26 December 2023. An overview is provided below.」
The company continues to appoint 太陽有限責任監査法人, which received a business suspension order, after assessing its improvement efforts and the propriety of its audit services. The continuous audit period has reached 5 years. - FY2025-H1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, our interim consolidated financial statements for the interim consolidated accounting period (1 July 2024 to 31 December 2024) were reviewed during the period by 太陽有限責任監査法人.」
The company continues to undergo interim reviews by 太陽有限責任監査法人 following the change in audit firms. - FY2024MaterialisedAnnual report
「太陽有限責任監査法人 received a business suspension order from the Financial Services Agency dated 26 December 2023, the details of which are as follows. We decided to continue to appoint the accounting auditor after assessing its efforts to implement improvements to prevent recurrence and determining that its accounting audit services for us were being performed properly and rigorously.」
The company disclosed that its continuing auditor, 太陽有限責任監査法人, had received a business suspension order from the Financial Services Agency, and explained that it would continue the audit after assessing the firm's improvement efforts and the propriety of its audit services for the company. - FY2024-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the second quarter (1 October 2023 to 31 December 2023) and the cumulative second-quarter period (1 July 2023 to 31 December 2023) were reviewed by 太陽有限責任監査法人.」
The company continues to undergo quarterly reviews by 太陽有限責任監査法人 following the change in audit firms. - FY2024-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the first quarter (1 July 2023 to 30 September 2023) and the cumulative first-quarter period (1 July 2023 to 30 September 2023) were reviewed by 太陽有限責任監査法人.」
The company continues to undergo quarterly reviews by 太陽有限責任監査法人 following the change in audit firms. - FY2023-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the third quarter (1 January 2023 to 31 March 2023) and the cumulative third-quarter period (1 July 2022 to 31 March 2023) were reviewed by 太陽有限責任監査法人.」
The company continues to undergo third-quarter reviews by 太陽有限責任監査法人 following the change in audit firms. - FY2023-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the second quarter (1 October 2022 to 31 December 2022) and the cumulative second-quarter period (1 July 2022 to 31 December 2022) were reviewed by 太陽有限責任監査法人.」
The company continues to undergo quarterly reviews by 太陽有限責任監査法人 following the change in audit firms. - FY2022RestatedAnnual report
「The fiscal year before the previous consolidated fiscal year and the fiscal year before the previous fiscal year: EY新日本有限責任監査法人 The previous consolidated fiscal year and the previous fiscal year: 太陽有限責任監査法人」
Following the change in audit firms in September 2020, the company continues to be audited by 太陽有限責任監査法人. The continuous audit period is stated as 2 years. - FY2022-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the third quarter (1 January 2022 to 31 March 2022) and the cumulative third-quarter period (1 July 2021 to 31 March 2022) were reviewed by 太陽有限責任監査法人.」
The company continues to undergo quarterly reviews by 太陽有限責任監査法人 following the change in audit firms. - FY2022-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the second quarter (1 October 2021 to 31 December 2021) and the cumulative second-quarter period (1 July 2021 to 31 December 2021) were reviewed by 太陽有限責任監査法人.」
The company continues to undergo quarterly reviews by 太陽有限責任監査法人 following the change in audit firms. - FY2021-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the third quarter (1 January 2021 to 31 March 2021) and the cumulative third-quarter period (1 July 2020 to 31 March 2021) were reviewed by 太陽有限責任監査法人.」
The company continues to undergo quarterly reviews by 太陽有限責任監査法人 following the change in audit firms. - FY2021-Q2RestatedAnnual report
「The quarterly review was conducted by 太陽有限責任監査法人.」
The company continues to undergo quarterly reviews by 太陽有限責任監査法人, which changed from the previous quarter. - FY2021-Q1First statedAnnual report
「Our audit firm has changed as follows.」
The audit firm changed from EY新日本有限責任監査法人 in the 58th fiscal year to 太陽有限責任監査法人 for the first quarter and cumulative first-quarter period of the 59th fiscal year.