Improving audit efficiency through alignment of the audit firm with the parent company
First written in FY2017. 15 of 17 entries say "Restated". Latest entry: FY2026-H1.
1 other company's latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we receive an interim review by Gosei Audit Corporation of the interim financial statements for the interim accounting period from 1 April 2025 to 30 September 2025.」
The audit structure under which the company undergoes an interim review by GYOSEI & CO. has continued. - FY2024RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone an audit by GYOSEI & CO. of its financial statements for the fiscal year (1 April 2023 to 31 March 2024).」
The audit structure with GYOSEI & CO. has continued. - FY2024-Q3RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company is subject to a quarterly review by 仰星監査法人 of its quarterly financial statements for the third quarter accounting period (from 1 October 2023 to 31 December 2023) and cumulative third quarter (from 1 April 2023 to 31 December 2023).」
The company continues to undergo a third-quarter review by GYOSEI & CO. - FY2024-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have undergone a quarterly review by Gyosei Audit Corporation of the quarterly financial statements for the first quarter accounting period and cumulative first quarter, covering the period from 1 April 2023 to 30 June 2023.」
The company continues to undergo quarterly reviews by GYOSEI & CO. and reaffirms the audit structure changed in the previous fiscal year. - FY2022RestatedAnnual report
「The company's audit firm changed as follows: Previous fiscal year: Ernst & Young ShinNihon LLC; current fiscal year: GYOSEI & CO.」
Following the change from Ernst & Young ShinNihon LLC in the previous fiscal year to GYOSEI & CO., the company reaffirms the audit structure for the current fiscal year. - FY2022-Q3RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has received a quarterly review by GYOSEI & CO. of its quarterly financial statements for the third quarter accounting period (1 October 2021 to 31 December 2021) and the cumulative third quarter period (1 April 2021 to 31 December 2021).」
The company has undergone a third-quarter review by GYOSEI & CO., and the audit structure has continued following the change in audit firm. - FY2022-Q1Independent auditor changedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by GYOSEI & CO. of its quarterly financial statements for the first-quarter accounting period and the cumulative first-quarter period (1 April 2021 to 30 June 2021). The company's audit firm changed as follows: Fiscal year 2020: Ernst & Young ShinNihon LLC First-quarter accounting period and cumulative first-quarter period of fiscal year 2021: GYOSEI & CO.」
Discloses that, from the first quarter of fiscal year 2021, the audit firm responsible for the quarterly review changed from Ernst & Young ShinNihon LLC to GYOSEI & CO. - FY2021-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by EY ShinNihon LLC of its quarterly financial statements for the third quarter accounting period (1 October 2020 to 31 December 2020) and the cumulative third quarter period (1 April 2020 to 31 December 2020).」
The company has undergone a third-quarter review by Ernst & Young ShinNihon LLC, and the audit structure has continued. - 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 EY ShinNihon LLC of its quarterly financial statements for the second quarter accounting period (1 July 2020 to 30 September 2020) and the cumulative second quarter period (1 April 2020 to 30 September 2020).」
The company has undergone a second-quarter review by Ernst & Young ShinNihon LLC, and the audit structure has continued. - 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 EY ShinNihon LLC of its quarterly financial statements for the first quarter accounting period (1 April 2020 to 30 June 2020) and the cumulative first quarter period (1 April 2020 to 30 June 2020).」
The company has undergone a first-quarter review by Ernst & Young ShinNihon LLC, and the audit structure has continued. - FY2020-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by EY ShinNihon LLC of its quarterly financial statements for the third quarter accounting period (1 October 2019 to 31 December 2019) and the cumulative third quarter period (1 April 2019 to 31 December 2019).」
The company has undergone a third-quarter review by Ernst & Young ShinNihon LLC, and the audit structure has continued. - FY2020-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by EY ShinNihon LLC of its quarterly financial statements for the second quarter accounting period (1 July 2019 to 30 September 2019) and the cumulative second quarter period (1 April 2019 to 30 September 2019).」
The company has undergone a quarterly review by Ernst & Young ShinNihon LLC, and the audit structure has continued. - FY2019RestatedAnnual report
「For the current period, the company has entered into an audit agreement with Ernst & Young ShinNihon LLC under the Companies Act and the Financial Instruments and Exchange Act.」
The audit structure with Ernst & Young ShinNihon LLC has continued. - FY2019-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by Ernst & Young ShinNihon LLC of its quarterly financial statements for the third-quarter accounting period (1 October 2018 to 31 December 2018) and the cumulative third-quarter period (1 April 2018 to 31 December 2018).」
The company has undergone a third-quarter review by Ernst & Young ShinNihon LLC, and the audit structure has continued. - FY2019-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by Ernst & Young ShinNihon LLC of its quarterly financial statements for the second-quarter accounting period (1 July 2018 to 30 September 2018) and the cumulative second-quarter period (1 April 2018 to 30 September 2018).」
The company has undergone a quarterly review by Ernst & Young ShinNihon LLC, and the audit structure, including alignment of the audit firm with the parent company, has continued. - FY2019-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by EY ShinNihon LLC of its quarterly financial statements for the first quarter accounting period (1 April 2018 to 30 June 2018) and the cumulative first quarter period (1 April 2018 to 30 June 2018). ShinNihon LLC changed its name to EY ShinNihon LLC effective 1 July 2018.」
The audit structure using the same audit firm as the parent company has continued, reflecting the audit firm's name change. - FY2017AchievedAnnual report
「To conduct audits efficiently in the consolidated financial reporting of the company and its parent, CK San-Etsu Co., Ltd., the company intends to appoint Ernst & Young ShinNihon LLC, the parent company's audit firm, as its audit firm.」
Describes the appointment of Ernst & Young ShinNihon LLC as the audit firm to improve audit efficiency in consolidated financial reporting with the parent company.