Introduction of a New Audit Perspective Following a Change in Accounting Auditor
First written in FY2021. 11 of 14 entries say "Restated". Latest entry: FY2026.
- FY2026Annual update of the audit tenureAnnual report
「b. Audit tenure 5 years」
The Company continues to receive audits from 仰星監査法人 and disclosed an audit tenure of 5 years. - FY2026-H1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received an interim review by 仰星監査法人 of the interim consolidated financial statements for the interim consolidated accounting period (1 April 2025 to 30 September 2025).」
Following the change in accounting auditor, the Company continues to undergo an interim review of its interim consolidated financial statements by 仰星監査法人. - FY2025-H1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone an interim review by GYOSEI & Co. of the interim consolidated financial statements for the interim consolidated accounting period (1 April 2024 to 30 September 2024).」
Following the change in accounting auditor, the Company continues to undergo an interim review of its interim consolidated financial statements by 仰星監査法人. - FY2024-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Gyosei Audit Corporation of the quarterly consolidated financial statements for the third quarter consolidated accounting period, from 1 October 2023 to 31 December 2023, and the third quarter consolidated cumulative period, from 1 April 2023 to 31 December 2023.」
Following the change in accounting auditor, 仰星監査法人 also reviewed the quarterly consolidated financial statements for the third quarter of fiscal 2023. - 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 Gyosei Audit Corporation of the quarterly consolidated financial statements for the second quarter consolidated accounting period, from 1 July 2023 to 30 September 2023, and the second quarter consolidated cumulative period, from 1 April 2023 to 30 September 2023.」
Following the change in accounting auditor, 仰星監査法人 also reviewed the quarterly consolidated financial statements for the second quarter of fiscal 2023. - FY2024-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Gyosei Audit Corporation of the quarterly consolidated financial statements for the first quarter consolidated accounting period, from 1 April 2023 to 30 June 2023, and the first quarter consolidated cumulative period, from 1 April 2023 to 30 June 2023.」
Following the change in accounting auditor, 仰星監査法人 also reviewed the quarterly consolidated financial statements for the first quarter of fiscal 2023. - FY2023RestatedAnnual report
「The Company's auditors have changed as follows: the second preceding consolidated fiscal year and the second preceding fiscal year: EY新日本有限責任監査法人; the preceding consolidated fiscal year and the preceding fiscal year: 仰星監査法人.」
The Company continues to receive audits from 仰星監査法人, which changed from EY新日本有限責任監査法人, and disclosed an audit tenure of 2 years. - FY2023-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 仰星監査法人 of its quarterly consolidated financial statements for the third quarter of fiscal 2022, covering the period from 1 October 2022 to 31 December 2022, and the cumulative third-quarter period, covering the period from 1 April 2022 to 31 December 2022.」
Following the change in accounting auditor, 仰星監査法人 also reviewed the quarterly consolidated financial statements for the third quarter of fiscal 2022. - FY2023-Q2RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by 仰星監査法人 of the quarterly consolidated financial statements for the second consolidated quarter (1 July 2022 to 30 September 2022) and the cumulative second quarter (1 April 2022 to 30 September 2022).」
Following the change in accounting auditor, 仰星監査法人 also reviewed the quarterly consolidated financial statements for the second quarter of fiscal 2022. - FY2023-Q1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by 仰星監査法人 of the quarterly consolidated financial statements for the first consolidated quarter (1 April 2022 to 30 June 2022) and the cumulative first quarter (1 April 2022 to 30 June 2022).」
Following the change in accounting auditor, 仰星監査法人 also reviewed the quarterly consolidated financial statements for the first quarter of fiscal 2022. - 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 仰星監査法人 of the quarterly consolidated financial statements for the third consolidated quarter (1 October 2021 to 31 December 2021) and the cumulative third quarter (1 April 2021 to 31 December 2021).」
Following the change in accounting auditor, 仰星監査法人 also reviewed the quarterly consolidated financial statements for the third quarter of fiscal 2021. - FY2022-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 仰星監査法人 of its quarterly consolidated financial statements for the second quarter of fiscal 2021, covering the period from 1 July 2021 to 30 September 2021, and the cumulative second-quarter period, covering the period from 1 April 2021 to 30 September 2021.」
Following the change in accounting auditor, 仰星監査法人 also reviewed the quarterly consolidated financial statements for the second quarter of fiscal 2021. - FY2022-Q1AchievedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 仰星監査法人 of its quarterly consolidated financial statements for the first quarter of fiscal 2021, covering the period from 1 April 2021 to 30 June 2021, and the cumulative first-quarter period, also covering the period from 1 April 2021 to 30 June 2021. The Company's audit firms have changed as follows: consolidated fiscal year 2020: EY新日本有限責任監査法人; first quarter of fiscal 2021 and cumulative first-quarter period: 仰星監査法人.」
The change in accounting auditor proceeded to the implementation stage, and 仰星監査法人 reviewed the quarterly consolidated financial statements for the first quarter of fiscal 2021. - FY2021First statedAnnual report
「EY新日本有限責任監査法人, the Company's accounting auditor, will reach the end of its term when the ordinary general meeting of shareholders for fiscal 2020, scheduled for 22 June 2021, concludes. Although the current accounting auditor has a sufficient system in place to ensure that audits are conducted appropriately, the Company compared it with other audit firms because the audit tenure had become lengthy and an audit from a new perspective was considered necessary. As a result, the Company determined that 仰星監査法人 was suitable.」
The filing describes for the first time the policy and decision to change the accounting auditor from EY新日本有限責任監査法人 to 仰星監査法人, introducing an audit from a new perspective in response to the lengthy audit tenure.