Change of Audit Firm
First written in FY2020-Q1. 9 of 11 entries say "Restated". Latest entry: FY2024-Q2.
- FY2024-Q2RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Aria Audit Corporation of its quarterly consolidated financial statements for the second quarter of the current consolidated fiscal year (from 1 March 2024 to 31 May 2024) and the cumulative second quarter (from 1 December 2023 to 31 May 2024).」
The company continues to receive quarterly reviews from 監査法人アリア. - FY2023-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company is undergoing a quarterly review by Aria Audit Corporation of the quarterly consolidated financial statements for the second-quarter consolidated accounting period from 1 March 2023 to 31 May 2023 and the cumulative second-quarter consolidated period from 1 December 2022 to 31 May 2023.」
The company continues to receive a quarterly review by 監査法人アリア for the second quarter. - FY2023-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 監査法人アリア of its quarterly consolidated financial statements for the first quarter consolidated accounting period (from 1 December 2022 to 28 February 2023) and the first quarter consolidated cumulative period (from 1 December 2022 to 28 February 2023).」
The company continues to undergo a quarterly review for the first quarter by Aria Audit Corporation. - FY2022-Q3RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Audit Corporation アリア of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 June 2022 to 31 August 2022) and the third-quarter consolidated cumulative period (1 December 2021 to 31 August 2022).」
The company continues to undergo a quarterly review for the third quarter by Audit Corporation Aria. - FY2022-Q1Second change in audit firmAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Audit Corporation Aria of its quarterly consolidated financial statements for the first quarter consolidated accounting period and the first quarter cumulative consolidated period, covering the period from 1 December 2021 to 28 February 2022. The Company's audit firm has changed as follows.」
The audit firm changed from Audit Corporation Ks Lab. to Audit Corporation Aria, and the Company has received a review of the first quarter. - FY2021RestatedAnnual report
「The company's audit firm has changed as follows. Previous consolidated fiscal year and previous fiscal year: OAG Audit Corporation Current consolidated fiscal year and current fiscal year: Audit Corporation Ks Lab.」
The audit of the consolidated fiscal year by audit firm Ks Lab. is continuing. - FY2021-Q2RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Ks Lab. of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 March 2021 to 31 May 2021) and the second-quarter consolidated cumulative period (1 December 2020 to 31 May 2021).」
The Company continues to undergo a quarterly review of the second quarter by Audit Corporation Ks Lab. - FY2021-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by audit firm Ks Lab. of the quarterly consolidated financial statements for the first quarter consolidated accounting period (from 1 December 2020 to 28 February 2021) and the first quarter consolidated cumulative period (from 1 December 2020 to 28 February 2021).」
The Company continues to undergo quarterly reviews by audit firm Ks Lab. - FY2020RestatedAnnual report
「The company's audit firm has changed as follows. Previous consolidated fiscal year and previous fiscal year: OAG Audit Corporation Current consolidated fiscal year and current fiscal year: Audit Corporation Ks Lab.」
The Company continues to disclose that Ks Lab. is the independent auditor for the current consolidated fiscal year. - FY2020-Q3RestatedAnnual report
「The company's audit firm has changed as follows. 69th consolidated fiscal year: OAG Audit Corporation Third quarter of the 70th consolidated fiscal year and cumulative third quarter: Audit Corporation Ks Lab.」
The company also underwent a quarterly review by audit corporation Ks Lab. in the third quarter of the 70th fiscal period and continues the structure established after the change in audit firms. - FY2020-Q1First statedAnnual report
「The Company's audit firm has changed as follows. 69th consolidated fiscal year: OAG Audit Corporation; first quarter consolidated accounting period and first quarter cumulative consolidated period of the 70th fiscal year: Audit Corporation Ks Lab.」
The Company disclosed that the audit firm changed from OAG Audit Corporation to Audit Corporation Ks Lab. from the first quarter of the 70th fiscal year.