Change in independent auditor from EY ShinNihon to Taiyo
First written in FY2023. 5 of 7 entries say "Restated". Latest entry: FY2026-H1.
- FY2026-H1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a review by Taiyo Audit Corporation of its interim consolidated financial statements for the interim consolidated accounting period from 1 September 2025 to 28 February 2026.」
The interim review structure using Taiyo Audit Corporation continues after the auditor change. - FY2025RestatedAnnual report
「At the 14th annual general meeting of shareholders held on 28 November 2023, the Company changed its audit firm as follows.」
The audit structure following the change from Ernst & Young ShinNihon to Taiyo Audit Corporation continues. - FY2025-H1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a review by Taiyo Audit Corporation of its interim consolidated financial statements for the interim consolidated accounting period from 1 September 2024 to 28 February 2025.」
The interim review structure using Taiyo Audit Corporation continues after the auditor change. - FY2024Cited as achievedAnnual report
「The Financial Services Agency recognized that the firm had made certain improvements in its efforts toward continuous operational improvement and notified us in July 2024 that no further reports were required. In light of the termination of the firm’s reports on operational improvement to the Financial Services Agency, we decided to reappoint the audit firm.」
Taiyo Audit Corporation was reappointed in light of improvements following administrative action and the Financial Services Agency’s notice ending the reporting requirement. - FY2024-Q2RestatedAnnual report
「Fiscal year 14 consolidated fiscal year: Ernst & Young ShinNihon LLC. Second quarter of fiscal year 15, consolidated accounting period and cumulative period: Taiyo Audit Corporation.」
Taiyo Audit Corporation continued to conduct the quarterly review in the second quarter of fiscal year 15. - FY2024-Q1RestatedAnnual report
「Fiscal year 14 consolidated fiscal year: Ernst & Young ShinNihon LLC. First quarter of fiscal year 15, consolidated accounting period and cumulative period: Taiyo Audit Corporation.」
Taiyo Audit Corporation continued to conduct the quarterly review in the first quarter of fiscal year 15, confirming the post-change audit structure. - FY2023First statedAnnual report
「Fiscal year 14 (1 September 2022–31 August 2023, consolidated and non-consolidated): Ernst & Young ShinNihon LLC. Fiscal year 15 (1 September 2023–31 August 2024, consolidated and non-consolidated): Taiyo Audit Corporation.」
The independent auditor changed at the annual general meeting on 28 November 2023 following a comparative review of audit-fee levels and other factors.