Administrative Action Against the Accounting Auditor and Confirmation of Operational Improvements
First written in FY2024. 1 of 3 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2024: 17 of 54 companies on the "Worse" side.
2 other companies' latest entry also says "Dropped".
- FY2026DroppedAnnual reportThe filing does not describe the administrative sanction against the accounting auditor or confirmation of business improvements that were disclosed in prior years. The appointment and evaluation of Taiyo有限責任監査法人 itself continue to be disclosed.
- FY2025RestatedAnnual report
「Taiyo有限責任監査法人 received an administrative sanction from the Financial Services Agency dated 26 December 2023, suspending for 3 months, from 1 January 2024 to 31 March of the same year, its business relating to entering into new contracts.」
The administrative sanction against the audit firm continues to be disclosed, and the appointment has continued after confirming independence, expertise and quality control. - FY2024First statedAnnual report
「Taiyo有限責任監査法人 received an administrative sanction from the Financial Services Agency dated 26 December 2023, suspending for 3 months, from 1 January 2024 to 31 March of the same year, its business relating to entering into new contracts. The Company received an explanation of the sanction and an overview of the business improvement plan, and confirmed that work on business improvements had already begun and that some measures had been completed.」
The filing discloses the administrative sanction against the audit firm and the status of business improvements, and states that the auditor's appointment was continued after taking independence and expertise into consideration.