Change in Accounting Auditor from EY ShinNihon LLC to Grant Thornton Taiyo LLC
First written in FY2022. 5 of 8 entries say "Restated". Latest entry: FY2027-H1.
64 other companies' latest entry also says "Restated".
- FY2027-H1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company received an interim review by 太陽有限責任監査法人 of its interim financial statements for the interim accounting period from 1 April 2026 to 30 September 2026.」
Following the change of accounting auditor, the company continues to receive an interim review of its interim financial statements from 太陽有限責任監査法人. - FY2026-H1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received an interim review of its interim financial statements for the interim accounting period from 1 April 2025 to 30 September 2025 from 太陽有限責任監査法人.」
Following the change of accounting auditor, the company continues to receive an interim review of its interim financial statements from 太陽有限責任監査法人. - FY2025-H1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has received an interim review by Taiyo LLC of the interim financial statements for the interim accounting period from 1 April 2024 to 30 September 2024.」
The company continues to receive interim reviews of its interim financial statements from 太陽有限責任監査法人. - FY2024WorsenedAnnual report
「On 26 December 2023, Grant Thornton Taiyo LLC received an administrative sanction from the Financial Services Agency suspending its business of entering into new contracts for 3 months, from 1 January 2024 to 31 March of the same year」
The company disclosed the Financial Services Agency's administrative sanction suspending the operations of 太陽有限責任監査法人, which remains appointed as its accounting auditor. The company determined that the sanction would have no impact on its audit work after confirming that it did not apply to renewals of existing contracts and that the firm had begun and partially completed improvement measures. - FY2024-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have undergone a quarterly review by Grant Thornton Taiyo LLC of the quarterly financial statements for the third quarter (1 October 2023 to 31 December 2023) and the cumulative third-quarter period (1 April 2023 to 31 December 2023).」
The company continues to receive quarterly reviews from 太陽有限責任監査法人, which became its accounting auditor from the first quarter of FY2023. - FY2024-Q2RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, we have undergone a quarterly review by Grant Thornton Taiyo LLC of the quarterly financial statements for the second-quarter accounting period (1 July 2023 to 30 September 2023) and the year-to-date second-quarter period (1 April 2023 to 30 September 2023).」
The company continues to receive quarterly reviews from 太陽有限責任監査法人, which became its accounting auditor from the first quarter of FY2023. - FY2023-Q1AchievedAnnual report
「The company's accounting auditor has changed as follows: Fiscal year 66 EY新日本有限責任監査法人 First quarter and cumulative first-quarter periods of fiscal year 67 太陽有限責任監査法人」
The planned change of accounting auditor for FY2022 was implemented, and 太陽有限責任監査法人 has conducted quarterly reviews since the first quarter of fiscal year 67. - FY2022First statedAnnual report
「EY新日本有限責任監査法人, our accounting auditor, will reach the end of its term upon the conclusion of the 66th Annual General Meeting of Shareholders scheduled for 29 June 2022. 太陽有限責任監査法人 was nominated as a candidate for accounting auditor because, after we approached the firm regarding its appointment during our consideration process, we determined that it was suitable as our accounting auditor after comprehensively considering the expectation of an audit from a new perspective, an audit structure commensurate with the scale of our business, its expertise, independence, efficiency and quality-control structure as an accounting auditor, and the level of audit fees.」
The company disclosed plans to change its accounting auditor on 29 June 2022, citing the length of the audit relationship, audit services and costs commensurate with the scale of the business, and a fresh perspective.