Change of Audit Firm
First written in FY2018-Q1. 22 of 24 entries say "Restated". Latest entry: FY2026-H1.
- 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 Arc Audit Corporation of the interim financial statements for the interim accounting period (1 August 2025 to 31 January 2026).」
We continue to have our financial statements subject to an interim review by アーク有限責任監査法人. - FY2025-H1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1, of the Financial Instruments and Exchange Act, the Company has undergone an interim review by Arc Audit Corporation of the interim financial statements for the interim accounting period (1 August 2024 to 31 January 2025).」
We continue to have our financial statements subject to an interim review by アーク有限責任監査法人. - FY2024RestatedAnnual report
「The Company has entered into an audit engagement with Arc Audit Corporation, and audits are being conducted in a timely and appropriate manner.」
The Company continues to undergo audits by Arc Audit Corporation. - 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 Arc Audit Corporation of the quarterly financial statements for the third-quarter accounting period (1 February 2024 to 30 April 2024) and cumulative third-quarter period (1 August 2023 to 30 April 2024).」
The Company continues to undergo quarterly reviews by Arc Audit Corporation. - 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 Arc Audit Corporation of the quarterly financial statements for the second-quarter accounting period (1 November 2023 to 31 January 2024) and cumulative second-quarter period (1 August 2023 to 31 January 2024).」
The Company continues to undergo quarterly reviews by Arc Audit Corporation. - 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 Arc Audit Corporation of the quarterly financial statements for the first-quarter accounting period (1 August 2023 to 31 October 2023) and cumulative first-quarter period (1 August 2023 to 31 October 2023).」
The Company continues to undergo quarterly reviews by Arc Audit Corporation. - FY2023RestatedAnnual report
「アーク有限責任監査法人」
The Company continues to undergo audits by Arc Audit Corporation. - 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 Arc Audit Corporation of the quarterly financial statements for the third-quarter accounting period (1 February 2023 to 30 April 2023) and cumulative third-quarter period (1 August 2022 to 30 April 2023).」
The Company continues to undergo quarterly reviews by Arc Audit Corporation. - FY2023-Q2RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1, of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Arc Audit Corporation of the quarterly financial statements for the second-quarter accounting period (1 November 2022 to 31 January 2023) and cumulative second-quarter period (1 August 2022 to 31 January 2023).」
The Company continues to undergo quarterly reviews by Arc Audit Corporation. - 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 Arc Audit Corporation of the quarterly financial statements for the first-quarter accounting period (1 August 2022 to 31 October 2022) and cumulative first-quarter period (1 August 2022 to 31 October 2022).」
The Company continues to undergo quarterly reviews by Arc Audit Corporation. - FY2022RestatedAnnual report
「アーク有限責任監査法人」
The Company continues to undergo audits by Arc Audit Corporation. - 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 Arc Audit Corporation of the quarterly financial statements for the second-quarter accounting period (1 November 2021 to 31 January 2022) and cumulative second-quarter period (1 August 2021 to 31 January 2022).」
The Company continues to undergo quarterly reviews by Arc Audit Corporation. - 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 Arc Audit Corporation of the quarterly financial statements for the third-quarter accounting period (1 February 2021 to 30 April 2021) and cumulative third-quarter period (1 August 2020 to 30 April 2021).」
The Company continues to undergo quarterly reviews by Arc Audit Corporation. - 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 Arc Audit Corporation of the quarterly financial statements for the second-quarter accounting period (1 November 2020 to 31 January 2021) and cumulative second-quarter period (1 August 2020 to 31 January 2021).」
The Company continues to undergo quarterly reviews by Arc Audit Corporation. - 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 Arc Audit Corporation of the quarterly financial statements for the first-quarter accounting period (1 August 2020 to 31 October 2020) and cumulative first-quarter period (1 August 2020 to 31 October 2020).」
The Company continues to undergo quarterly reviews by Arc Audit Corporation. - 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 Arc Audit Corporation of the quarterly financial statements for the third-quarter accounting period (1 February 2020 to 30 April 2020) and cumulative third-quarter period (1 August 2019 to 30 April 2020).」
The Company continues to undergo quarterly reviews by Arc Audit Corporation. - 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 Arc Audit Corporation of the quarterly financial statements for the second-quarter accounting period (1 November 2019 to 31 January 2020) and cumulative second-quarter period (1 August 2019 to 31 January 2020).」
The Company continues to undergo quarterly reviews by Arc Audit Corporation following the name change. - FY2020-Q1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1, of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Arc Audit Corporation of the quarterly financial statements for the first-quarter accounting period (1 August 2019 to 31 October 2019) and cumulative first-quarter period (1 August 2019 to 31 October 2019).」
The Company continues to undergo quarterly reviews by Arc Audit Corporation following the name change. - FY2019ReframedAnnual report
「As Meiji Arc Audit Corporation transitioned to a limited liability audit corporation on 1 July 2019, its name was changed to Arc Audit Corporation.」
The disclosure concerns a name change accompanying the transition to a limited liability audit corporation, not an actual change in audit firm. - 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 Meiji Arc Audit Corporation of the quarterly financial statements for the third-quarter accounting period (1 February 2019 to 30 April 2019) and cumulative third-quarter period (1 August 2018 to 30 April 2019).」
The Company continues to undergo quarterly reviews by Meiji Arc Audit Corporation following the change in audit firm. - 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 Meiji Arc Audit Corporation of the quarterly financial statements for the first-quarter accounting period (1 August 2018 to 31 October 2018) and cumulative first-quarter period (1 August 2018 to 31 October 2018).」
The Company continues to undergo quarterly reviews by Meiji Arc Audit Corporation following the change in audit firm. - FY2018RestatedAnnual report
「Fiscal year: Meiji Arc Audit Corporation」
Following the change in audit firm, the Company has undergone an audit for the fiscal year by Meiji Arc Audit Corporation. - FY2018-Q2RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1, of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Meiji Arc Audit Corporation of the quarterly financial statements for the second-quarter accounting period and cumulative second-quarter period.」
The Company continues to undergo quarterly reviews by Meiji Arc Audit Corporation following the change in audit firm. - FY2018-Q1First statedAnnual report
「The Company's audit firm has changed as follows. Fiscal year 12: ShinNihon Limited Liability Audit Corporation First-quarter accounting period and cumulative first-quarter period of fiscal year 13: Meiji Arc Audit Corporation」
From the first-quarter accounting period and cumulative first-quarter period of fiscal year 13, the audit firm changed from ShinNihon Limited Liability Audit Corporation to Meiji Arc Audit Corporation.