Change in Audit Firm
First written in FY2022-Q1. 9 of 12 entries say "Restated". Latest entry: 2026-05-08.
41 other companies' latest entry also says "Restated".
- 2026-05-08RestatedGeneral Meetings of Shareholders
「名称 監査法人やまぶき」
監査法人やまぶきによる会計監査を継続している。 - FY2026-H1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone an interim review by 監査法人やまぶき of the interim financial statements for the interim accounting period (1 March 2025 to 31 August 2025).」
The Company continues to undergo an interim review of its interim financial statements by 監査法人やまぶき, which changed from the previous fiscal year. - FY2025RestatedAnnual report
「For the audit of its financial statements, the Company has entered into an audit agreement with 監査法人やまぶき and is establishing an environment in which audits are conducted from a fair and impartial standpoint while providing accurate management information.」
The Company continues to undergo financial statement audits by 監査法人やまぶき, which changed from the previous fiscal year. - 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 監査法人やまぶき of the interim financial statements for the interim accounting period (1 March 2024 to 31 August 2024).」
The Company continues to undergo an interim review by 監査法人やまぶき, which changed from the previous fiscal year. - FY2024ReframedAnnual report
「The Company restated its third-quarter results for the fiscal year ended February 2023 and its results for the fiscal year ended February 2023 due to an error in aggregating inventory quantities. The Company held repeated discussions with 監査法人和宏事務所 regarding deficiencies in its internal controls that caused the restatements and the related remedial measures. However, because the audit work required in subsequent fiscal years, including verification of remedial measures for the internal control deficiencies, would increase and it would be difficult to secure audit resources, the Company agreed that its accounting auditor would change from the close of the 59th annual general meeting of shareholders held on 26 May 2023, upon expiration of the auditor's term.」
Regarding the change in independent auditors, the disclosure has been expanded from merely stating that a change occurred to specify the restatement of results due to the inventory aggregation error, verification of remedial measures for internal control deficiencies, and the resulting increase in audit work as the background to the change. - 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 監査法人やまぶき of the quarterly financial statements for the second quarter accounting period (1 June 2023 to 31 August 2023) and the cumulative second quarter (1 March 2023 to 31 August 2023).」
The Company continues to undergo a review of its quarterly financial statements by 監査法人やまぶき. - FY2024-Q1ReframedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 監査法人やまぶき of the quarterly financial statements for the first quarter accounting period (1 March 2023 to 31 May 2023) and the cumulative first quarter (1 March 2023 to 31 May 2023). The Company's independent auditor has changed as follows: 59th fiscal year: 監査法人和宏事務所; first quarter accounting period and cumulative first quarter of the 60th fiscal year: 監査法人やまぶき」
The independent auditor changed from 監査法人和宏事務所 in the 59th fiscal year to 監査法人やまぶき in the first quarter of the 60th fiscal year. - 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 監査法人和宏事務所 of the quarterly financial statements for the third quarter accounting period (1 September 2022 to 30 November 2022) and the cumulative third quarter (1 March 2022 to 30 November 2022).」
The Company continues to undergo a review of its quarterly financial statements by 監査法人和宏事務所. - FY2023-Q1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 監査法人和宏事務所 of the quarterly financial statements for the first quarter accounting period (1 March 2022 to 31 May 2022) and the cumulative first quarter (1 March 2022 to 31 May 2022).」
The Company continues to undergo a review of its quarterly financial statements by 監査法人和宏事務所. - FY2022-Q3RestatedAnnual report
「As the Company's former consolidated subsidiary, Shanghai Kaimasi Dianqi Co., Ltd., has completed its liquidation and HONG KONG JMACS LIMITED. is undergoing liquidation procedures」
The Company continues to prepare and disclose quarterly financial statements subject to a quarterly review by 監査法人和宏事務所. - FY2022-Q2RestatedAnnual report
「57th fiscal year: KPMG AZSA LLC; second quarter accounting period and cumulative second quarter of the 58th fiscal year: 監査法人和宏事務所」
The Company states that it continues to undergo a quarterly review by 監査法人和宏事務所 in the second quarter of the 58th fiscal year. - FY2022-Q1First statedAnnual report
「The Company's independent auditor has changed as follows: 57th consolidated fiscal year: KPMG AZSA LLC; first quarter consolidated accounting period and cumulative first quarter of the 58th fiscal year: 監査法人和宏事務所」
The Company states that, from the first quarter of the 58th fiscal year, its independent auditor changed from KPMG AZSA LLC to 監査法人和宏事務所.