Change of Audit Firm Due to Merger of Audit Firms
First written in FY2024. 2 of 3 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2025: 1 of 10 companies on the "Worse" side.
16 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a review by PwC Japan LLC of its interim consolidated financial statements for the interim consolidated accounting period from 1 April 2025 to 30 September 2025.」
The Company continues to undergo interim reviews by PwC Japan LLC. - FY2025-H1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a review by PwC Japan LLC of its interim financial statements for the interim accounting period from 1 April 2024 to 30 September 2024.」
The Company discloses that it continues to undergo reviews by PwC Japan LLC. - FY2024First statedAnnual report
「PwC Kyoto Audit Corporation merged with PwC Arata LLC on 1 December 2023, and changed its name to PwC Japan LLC on the same date.」
The Company discloses the circumstances under which its audit firm for the fiscal year became PwC Japan LLC following the merger and name change of the audit firm.