Change of Audit Firm
First written in FY2024-Q1. 4 of 6 entries say "Restated". Latest entry: FY2026.
- FY2026RestatedAnnual report
「Name of accounting auditor: 仰星監査法人 Period of continuous audits: 3 years from the fiscal year ending March 2024 Based on the evaluation, the Audit and Supervisory Committee resolved that reappointment of the accounting auditor was appropriate.」
The Company continues to be audited by 仰星監査法人 following the change in audit firms, and the Audit and Supervisory Committee evaluated its reappointment as appropriate. - 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 仰星監査法人 of its interim consolidated financial statements for the interim consolidated accounting period from 1 April 2024 to 30 September 2024.」
It has been confirmed that the Company underwent an interim review by 仰星監査法人 after the change in audit firms. - FY2024AdvancedAnnual report
「ひびき監査法人, the Company's accounting auditor, will reach the end of its term of office upon the conclusion of the Company's 76th Annual General Meeting of Shareholders, scheduled for 23 June 2023. In addition to the lengthy period during which the firm has continuously audited the Company, the Certified Public Accountants and Auditing Oversight Board recommended on 20 January 2023 that the Commissioner of the Financial Services Agency take administrative disciplinary action or other measures against the firm, and the Financial Services Agency imposed an administrative sanction in the form of a business improvement order on the firm on 31 March of the same year. After comprehensive consideration of these and other matters from the perspective of ensuring the appropriateness of the Company's audits, the Audit and Supervisory Committee decided not to reappoint the firm.」
Regarding the change in audit firms, the Company disclosed the lengthy period of continuous audits and administrative sanctions and other measures as the reasons for not reappointing ひびき監査法人, and clarified the circumstances leading to the appointment of 仰星監査法人. - FY2024-Q3RestatedAnnual report
「The Company's audit firm has changed as follows: Fiscal 76 consolidated accounting year: ひびき監査法人 Fiscal 77 third-quarter consolidated accounting period and cumulative third-quarter period: 仰星監査法人」
In the third quarter of fiscal 77, the arrangement under which the audit firm changed from ひびき監査法人 to 仰星監査法人 remains in place. - FY2024-Q2RestatedAnnual report
「The company’s audit firm changed as follows. 76th consolidated fiscal year: ひびき監査法人. Second quarter of the 77th fiscal year and six-month period: 仰星監査法人.」
In the second quarter of the 77th fiscal year, the audit firm remained changed from ひびき監査法人 to 仰星監査法人. - FY2024-Q1First statedAnnual report
「The company’s audit firm changed as follows. 76th consolidated fiscal year: ひびき監査法人. First quarter of the 77th fiscal year and nine-month period: 仰星監査法人.」
From the first quarter of the 77th fiscal year, the audit firm changed from ひびき監査法人 to 仰星監査法人.