Worth reading
27Immaterial
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Neutral
Direction inferred from the company’s description.Scale
—
Displayed only when the document provides numerical figures.Wording
Avoiding a definitive answer
How definitive the wording is.Change in Certified Public Accountants, etc. Due to Merger
Subject Entity
The company, 如水監査法人, ＳＣＳ国際有限責任監査法人
Target Locations / Products
Minato-ku, Tokyo (planned; location of the surviving audit firm after the merger), 2-6-50 Daimyo, Chuo-ku, Fukuoka (location of the audit firm ceasing to exist)
Occurrence1 December 2026 (予定)
This disclosure10/19/2026
Cause
Merger of 如水監査法人 and ＳＣＳ国際有限責任監査法人
Outlook
The firms are scheduled to merge and change their name to 有限責任ＳＣＳ如水監査法人 as of 1 December 2026. Accordingly, the certified public accountants and others issuing the company's audit certification are scheduled to change to 有限責任ＳＣＳ如水監査法人.
| Item | Details |
|---|---|
| Event name | Change in Certified Public Accountants, etc. Due to Merger |
| Date of occurrence | 1 December 2026 (予定) |
| Subject Entity | The company, 如水監査法人, ＳＣＳ国際有限責任監査法人 |
| Target Locations / Products | Minato-ku, Tokyo (planned; location of the surviving audit firm after the merger), 2-6-50 Daimyo, Chuo-ku, Fukuoka (location of the audit firm ceasing to exist) |
| Cause | Merger of 如水監査法人 and ＳＣＳ国際有限責任監査法人 |
| Outlook | The firms are scheduled to merge and change their name to 有限責任ＳＣＳ如水監査法人 as of 1 December 2026. Accordingly, the certified public accountants and others issuing the company's audit certification are scheduled to change to 有限責任ＳＣＳ如水監査法人. |
Items this document does not state (19)
Date recognized / date notice receivedAmount of Impact on Business PerformanceAccounting period in which recognizedImpact on Earnings ForecastType of litigation or proceedingCourt or authorityPlaintiffDefendantDate of filing / date of actionClaim amount / surcharge amountAmount of receivables at risk of non-collection or delayed collectionSuspended operationsScheduled resumption dateInvestigation structureMeasures to prevent recurrenceDirectors' and officers' liabilityVoting rights ownership percentage before the changeVoting rights ownership percentage after the changePlanned follow-up disclosure
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.如水監査法人 is scheduled to merge with ＳＣＳ国際有限責任監査法人 and change its name to 有限責任ＳＣＳ如水監査法人 as of 1 December 2026.
How to read this page
This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.