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AR advanced technology (5578) · RiskRestated

Audit-quality risk relating to administrative action and operational improvements at Taiyo Audit Corporation

First written in FY2024. 3 of 4 entries say "Restated". Latest entry: FY2026-H1.

4entries
3years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseMaterialisedFY2024RestatedFY2025-H1 – FY2026-H12024: 120242025: 220252026: 12026
Same theme, other companies
Financial Services Agency Administrative Action Against Audit Firm and Its Impact on Audit Quality and Continuation of the Audit EngagementA theme 89 companies write about · 81 as a headwind · 0 as a tailwind

19 other companies' latest entry also says "Restated".

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Showing 14 of the 89 companies compared. The sentences above are computed from all 89.
Full recordFilings, disclosures and news, newest first
  1. 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 Company continues to receive interim reviews from Taiyo Audit Corporation, with no new change indicated in the existing audit-quality and operational-improvement situation.
  2. FY2025RestatedAnnual 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.」

    The existing situation concerning administrative action and operational improvements at Taiyo Audit Corporation was reiterated, and the firm continues to be engaged.
  3. FY2025-H1RestatedAnnual report

    「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 Company continues to receive reviews from Taiyo Audit Corporation, with no material change disclosed in the existing audit-quality and operational-improvement situation.
  4. FY2024MaterialisedAnnual report

    「Summary of the suspension of operations announced by the Financial Services Agency on 26 December 2023」

    The Company disclosed that Taiyo Audit Corporation received administrative action including a 3-month suspension of new engagements and an order to improve operations. It also described progress under the improvement plan and the Financial Services Agency’s recognition of improvements and notice ending reporting.
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AR advanced technology's next results are scheduled for 2026-10-14. Read the earnings preview
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Audit-quality risk relating to administrative action and operational improvements at Taiyo Audit Corporation | AR advanced technology,Inc. (5578) | Komori