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Takamisawa (5283) · FactRestated

Change of Auditor

First written in FY2018-Q1. 12 of 15 entries say "Restated". Latest entry: FY2025.

15entries
9years
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ProgressHeldSoftenedWorseRestatedFY2018-Q1 – FY20252017: 12018: 120182019: 320192020: 120202021: 120212022: 120222023: 320232024: 220242025: 22025
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Change in the Independent AuditorA theme 771 companies write about · 1 as a headwind · 34 as a tailwind
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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 771 threads.
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  1. FY2025RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our consolidated financial statements for the consolidated fiscal year and our financial statements for the fiscal year have been audited by Jonan Audit Corporation.」

    States the audit structure provided by Jonan Audit Corporation for the current consolidated fiscal year.
  2. FY2025-H1Auditors changed to Jonan Audit CorporationAnnual report

    「In addition, our audit firm has changed as follows. 74th consolidated fiscal year　　　　　ながの公認会計士共同事務所　　Certified public accountant Miyasaka Naoyoshi (宮坂 直慶) Certified public accountant Yamamoto Hiroki (山本 弘樹) Interim consolidated accounting period of the 75th fiscal year　　　Jonan Audit Corporation」

    From the interim consolidated accounting period of the 75th fiscal year, the auditor changed from ながの公認会計士共同事務所 and others to Jonan Audit Corporation.
  3. FY2024-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, we have undergone a quarterly review of the quarterly consolidated financial statements for the third quarter consolidated accounting period (1 January 2024 to 31 March 2024) and the third quarter cumulative consolidated period (1 July 2023 to 31 March 2024) by ながの公認会計士共同事務所, certified public accountant Miyasaka Naoyoshi (宮坂 直慶), and certified public accountant Yamamoto Hiroki (山本 弘樹).」

    States that the third-quarter review was conducted by an auditor composition including Miyasaka Naoyoshi (宮坂 直慶) and Yamamoto Hiroki (山本 弘樹).
  4. FY2024-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, we have undergone a quarterly review of the quarterly consolidated financial statements for the second quarter consolidated accounting period (1 October 2023 to 31 December 2023) and the second quarter cumulative consolidated period (1 July 2023 to 31 December 2023) by ながの公認会計士共同事務所, certified public accountant Miyasaka Naoyoshi (宮坂 直慶), and certified public accountant Yamamoto Hiroki (山本 弘樹).」

    States that the second-quarter review was conducted by an auditor composition including Miyasaka Naoyoshi (宮坂 直慶) and Yamamoto Hiroki (山本 弘樹).
  5. FY2023RestatedAnnual report

    「Our auditors have changed as follows.」

    Continues to state the audit structure comprising Miyasaka Naoyoshi (宮坂 直慶) and Yamamoto Hiroki (山本 弘樹).
  6. FY2023-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, we have undergone a quarterly review of the quarterly consolidated financial statements for the third quarter consolidated accounting period (1 January 2023 to 31 March 2023) and the third quarter cumulative consolidated period (1 July 2022 to 31 March 2023) by ながの公認会計士共同事務所, certified public accountant Miyasaka Naoyoshi (宮坂 直慶), and certified public accountant Yamamoto Hiroki (山本 弘樹).」

    Continues to state that the third-quarter consolidated financial statements underwent a quarterly review by the auditor composition after the change.
  7. FY2023-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, we have undergone a quarterly review of the quarterly consolidated financial statements for the second quarter consolidated accounting period (1 October 2022 to 31 December 2022) and the second quarter cumulative consolidated period (1 July 2022 to 31 December 2022) by ながの公認会計士共同事務所, certified public accountant Miyasaka Naoyoshi (宮坂 直慶), and certified public accountant Yamamoto Hiroki (山本 弘樹).」

    States that the second-quarter review for the 73rd fiscal year was conducted by the auditor composition after the change.
  8. FY2023-Q1Change in the auditor compositionAnnual report

    「In addition, our independent auditors have changed as follows. 72nd consolidated fiscal year　　　ながの公認会計士共同事務所　Certified public accountant Miyasaka Naoyoshi (宮坂 直慶)　Certified public accountant Koshii Naoto (輿石 直人) First-quarter consolidated accounting period and first-quarter cumulative consolidated period of the 73rd fiscal year ながの公認会計士共同事務所　Certified public accountant Miyasaka Naoyoshi (宮坂 直慶)　Certified public accountant Yamamoto Hiroki (山本 弘樹)」

    From the first quarter of the 73rd fiscal year, the auditor composition changed from certified public accountant Koshii Naoto (輿石 直人) to certified public accountant Yamamoto Hiroki (山本 弘樹).
  9. FY2021-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, we have undergone a quarterly review of the quarterly consolidated financial statements for the third quarter consolidated accounting period (1 January 2021 to 31 March 2021) and the third quarter cumulative consolidated period (1 July 2020 to 31 March 2021) by ながの公認会計士共同事務所, certified public accountant Miyasaka Naoyoshi (宮坂 直慶), and certified public accountant Koshii Naoto (輿石 直人).」

    Continues to state that the third-quarter review was conducted by the auditors and certified public accountants after the change.
  10. FY2020-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, we have undergone a quarterly review of the quarterly consolidated financial statements for the second quarter consolidated accounting period (1 October 2019 to 31 December 2019) and the second quarter cumulative consolidated period (1 July 2019 to 31 December 2019) by ながの公認会計士共同事務所, certified public accountant Miyasaka Naoyoshi (宮坂 直慶), and certified public accountant Koshii Naoto (輿石 直人).」

    States that the second-quarter review was conducted by the auditors and certified public accountants after the change.
  11. FY2020-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, we have undergone a quarterly review of the quarterly consolidated financial statements for the first quarter consolidated accounting period (1 July 2019 to 30 September 2019) and the first quarter cumulative consolidated period (1 July 2019 to 30 September 2019) by ながの公認会計士共同事務所, certified public accountant Miyasaka Naoyoshi (宮坂 直慶), and certified public accountant Koshii Naoto (輿石 直人).」

    States that the first-quarter review was conducted by the auditors and certified public accountants after the change.
  12. FY2019-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, we have undergone a quarterly review of the quarterly consolidated financial statements for the third quarter consolidated accounting period (1 January 2019 to 31 March 2019) and the third quarter cumulative consolidated period (1 July 2018 to 31 March 2019) by ながの公認会計士共同事務所, certified public accountant Miyasaka Naoyoshi (宮坂 直慶), and certified public accountant Koshii Naoto (輿石 直人).」

    States that the third-quarter review was conducted by the auditors and certified public accountants after the change.
  13. FY2019-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, we have undergone a quarterly review of the quarterly consolidated financial statements for the second quarter consolidated accounting period (1 October 2018 to 31 December 2018) and the second quarter cumulative consolidated period (1 July 2018 to 31 December 2018) by ながの公認会計士共同事務所, certified public accountant Miyasaka Naoyoshi (宮坂 直慶), and certified public accountant Koshii Naoto (輿石 直人).」

    States that the second-quarter review was conducted by the auditors and certified public accountants after the change.
  14. FY2019-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, we have undergone a quarterly review of the quarterly consolidated financial statements for the first quarter consolidated accounting period (1 July 2018 to 30 September 2018) and the first quarter cumulative consolidated period (1 July 2018 to 30 September 2018) by ながの公認会計士共同事務所, certified public accountant Miyasaka Naoyoshi (宮坂 直慶), and certified public accountant Koshii Naoto (輿石 直人).」

    States that the first-quarter review was conducted by the auditors and certified public accountants after the change.
  15. FY2018-Q1First statedAnnual report

    「The Company's independent auditor has changed as follows.」

    It states that the composition of the audit team changed from the first quarter of the 68th fiscal year and the cumulative period thereof.
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Change of Auditor | TAKAMISAWA CO.,LTD. (5283) | Komori