Change in Audit Firm Name Following Merger
First written in FY2019-Q1. 7 of 8 entries say "Restated". Latest entry: FY2023-Q2.
The whole theme swung hardest in 2025: 1 of 10 companies on the "Worse" side.
16 other companies' latest entry also says "Restated".
- FY2023-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company's quarterly consolidated financial statements for the second quarter consolidated accounting period (1 July 2022 to 30 September 2022) and the second quarter consolidated cumulative period (1 April 2022 to 30 September 2022) have been subject to a quarterly review by Taiyo Audit Corporation.」
The company continues to undergo second-quarter reviews by Taiyo Audit Corporation. - FY2022-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company's quarterly consolidated financial statements for the first quarter consolidated accounting period (1 April 2021 to 30 June 2021) and the first quarter consolidated cumulative period (1 April 2021 to 30 June 2021) have been subject to a quarterly review by Taiyo Audit Corporation.」
The company continues to undergo first-quarter reviews by Taiyo Audit Corporation. - FY2021-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company's quarterly consolidated financial statements for the first quarter consolidated accounting period (1 April 2020 to 30 June 2020) and the first quarter consolidated cumulative period (1 April 2020 to 30 June 2020) have been subject to a quarterly review by Taiyo Audit Corporation.」
The company continues to undergo quarterly reviews by Taiyo Audit Corporation. - FY2020-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company's quarterly consolidated financial statements for the second quarter consolidated accounting period (1 July 2019 to 30 September 2019) and the second quarter consolidated cumulative period (1 April 2019 to 30 September 2019) have been subject to a quarterly review by Taiyo Audit Corporation.」
The company continues to undergo second-quarter reviews by Taiyo Audit Corporation following the audit firm's merger and name change. - FY2020-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company's quarterly consolidated financial statements for the first quarter consolidated accounting period (1 April 2019 to 30 June 2019) and the first quarter consolidated cumulative period (1 April 2019 to 30 June 2019) have been subject to a quarterly review by Taiyo Audit Corporation.」
The company continues to undergo quarterly reviews by Taiyo Audit Corporation following the audit firm's merger and name change. - FY2019RestatedAnnual report
「Audit firm: Taiyo LLC」
The company continues to disclose the name of the audit firm following the merger and name change disclosed in the previous fiscal year. - FY2019-Q2RestatedAnnual report
「Yusei Audit Corporation, which had traditionally provided audit certification to the company, merged with Taiyo Yugen Audit Corporation on 2 July 2018 and changed its name to Taiyo Yugen Audit Corporation.」
The company continues to disclose the merger of 優成監査法人 and Taiyo Audit Corporation and the resulting name change. - FY2019-Q1First statedAnnual report
「Yusei Audit Corporation, which had traditionally provided audit certification to the company, merged with Taiyo Yugen Audit Corporation on 2 July 2018 and changed its name to Taiyo Yugen Audit Corporation.」
The company states that its former audit firm merged with Taiyo Audit Corporation on 2 July 2018, resulting in a change in the audit firm's name.