Change in the Independent Auditor
First written in FY2021. 6 of 8 entries say "Restated". Latest entry: FY2026-H1.
36 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, we have undergone an interim review by Cynthia Audit Corporation of the interim consolidated financial statements for the interim consolidated accounting period (from 1 July 2025 to 31 December 2025).」
Following the change of independent auditor, Cynthia Audit Corporation is conducting the interim review of the interim consolidated financial statements for the interim consolidated accounting period. - FY2025RestatedAnnual report
「In selecting our independent auditor, we consider the quality control system, independence, audit execution structure and audit fees, among other factors.」
The policy of appointing Cynthia Audit Corporation as the independent auditor and evaluating its quality, independence and audit structure, among other factors, continues. - FY2024RestatedAnnual report
「In selecting our independent auditor, we consider the quality control system, independence, audit execution structure and audit fees, among other factors.」
The policy of appointing Cynthia Audit Corporation as the independent auditor and evaluating its quality, independence and audit structure, among other factors, continues. - FY2024-Q2RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, we have undergone a quarterly review by Cynthia Audit Corporation of the quarterly consolidated financial statements for the second quarter (from 1 October 2023 to 31 December 2023) and the cumulative second-quarter period (from 1 July 2023 to 31 December 2023).」
Following the change of independent auditor, the disclosure continues to state that Cynthia Audit Corporation conducted the quarterly review for the second quarter. - FY2023-Q1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, we have undergone a quarterly review by Cynthia Audit Corporation of the quarterly consolidated financial statements for the first quarter and the cumulative first-quarter period.」
Following the change of independent auditor, the disclosure continues to state that Cynthia Audit Corporation is conducting the review for the first quarter. - FY2022-Q3RestatedAnnual report
「Our independent auditor has changed as follows: Fiscal year 22: Deloitte Touche Tohmatsu LLC Third quarter of fiscal year 23: Cynthia Audit Corporation」
Following the change of independent auditor, the disclosure continues to state that Cynthia Audit Corporation is conducting the review for the third quarter. - FY2022-Q1AchievedAnnual report
「Our independent auditor has changed as follows: Fiscal year 22: Deloitte Touche Tohmatsu LLC First quarter of fiscal year 23: Cynthia Audit Corporation」
The change of independent auditor resolved in the previous fiscal year was implemented, and Cynthia Audit Corporation conducted the review for the first quarter. - FY2021First statedAnnual report
「At the annual general meeting of shareholders held on 28 September 2021, the company resolved to appoint the following accounting auditors. 22nd term (from 1 July 2020 to 30 June 2021) (consolidated and non-consolidated): Deloitte Touche Tohmatsu LLC. 23rd term (from 1 July 2021 to 30 June 2022) (consolidated and non-consolidated): Cynthia Audit Corporation.」
The company stated its resolution to change the accounting auditor from Deloitte Touche Tohmatsu LLC to Cynthia Audit Corporation as of 28 September 2021. The reasons cited included comparing audit arrangements and audit fees appropriate to the scale and nature of the business.