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Hamai Industries Ltd (6497) · FactAuditor changed from 監査法人まほろば to 清流監査法人

Change of Accounting Auditor

First written in FY2017-Q2. 24 of 30 entries say "Restated". Latest entry: FY2026-H1.

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ProgressHeldSoftenedWorseRestatedFY2017-Q2 – FY2025-H12017: 220172018: 420182019: 320192020: 320202021: 320212022: 320222023: 420232024: 220242025: 120252026: 52026
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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 778 threads.
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  1. FY2026-H1Auditor changed from 監査法人まほろば to 清流監査法人Annual report

    「The company's auditors changed as follows: 94th consolidated fiscal year　　　監査法人まほろば 95th interim consolidated accounting period　清流監査法人」

    From the 95th interim consolidated accounting period, the auditor changed from 監査法人まほろば to 清流監査法人. The company also states that the restated financial statements for the previous fiscal year underwent review and audit by 清流監査法人.
  2. 2026-07-02AdvancedOccurring Fact

    「Today, the Audit and Supervisory Committee selected Seiryu Audit Corporation as the temporary accounting auditor for the reasons described in 3. above.」

    Following previous disclosures concerning the change in audit firm, Seiryu Audit Corporation was appointed as the temporary accounting auditor.
  3. FY2025Filed an extraordinary report concerning a change in the certified public accountant or audit firm.Annual report

    「Extraordinary report pursuant to Article 19, paragraph 2, item 9-4 of the Cabinet Office Ordinance on Disclosure of Corporate Information, etc. (change in certified public accountant or audit firm) Filed with the Director-General of the Kanto Local Finance Bureau on 13 February 2026」

    Although 監査法人まほろば is conducting the audit for the current fiscal year, it is stated that an extraordinary report concerning a change in the certified public accountant or audit firm was filed during the period through the filing date.
  5. 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 監査法人まほろば of the interim consolidated financial statements for the interim consolidated accounting period (1 January 2025 to 30 June 2025).」

    監査法人まほろば continues to conduct the interim review of the interim consolidated financial statements.
  6. FY2024-H1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone an interim review by 監査法人まほろば of the interim consolidated financial statements for the interim consolidated accounting period (1 January 2024 to 30 June 2024).」

    監査法人まほろば continues to conduct the interim review of the interim consolidated financial statements.
  7. FY2023RestatedAnnual report

    「Name of audit firm: 監査法人まほろば; continuous audit period: from 2017 onward」

    監査法人まほろば continues to conduct the audit.
  8. 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 監査法人まほろば of the quarterly consolidated financial statements for the third quarter (1 July 2023 to 30 September 2023) and the cumulative third quarter (1 January 2023 to 30 September 2023).」

    監査法人まほろば continues to conduct the quarterly review for the third quarter of the current fiscal year.
  9. 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 監査法人まほろば of the quarterly consolidated financial statements for the second quarter (1 April 2023 to 30 June 2023) and the cumulative second quarter (1 January 2023 to 30 June 2023).」

    監査法人まほろば continues to conduct the quarterly review for the second quarter of the current fiscal year.
  10. 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 監査法人まほろば of the quarterly consolidated financial statements for the first quarter (1 January 2023 to 31 March 2023) and the cumulative first quarter (1 January 2023 to 31 March 2023).」

    監査法人まほろば continues to conduct the quarterly review for the first quarter of the current fiscal year.
  11. FY2022RestatedAnnual report

    「Name of audit firm 監査法人まほろば Continuous audit period From 2017 onward」

    監査法人まほろば continues to conduct the audit.
  12. 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 監査法人まほろば of the quarterly consolidated financial statements for the second quarter (1 April 2022 to 30 June 2022) and the cumulative second quarter (1 January 2022 to 30 June 2022).」

    監査法人まほろば continues to conduct the quarterly review for the second quarter of the current fiscal year.
  13. FY2022-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 監査法人まほろば of the quarterly consolidated financial statements for the first quarter (1 January 2022 to 31 March 2022) and the cumulative first quarter (1 January 2022 to 31 March 2022).」

    監査法人まほろば continues to conduct the quarterly review for the first quarter of the current fiscal year.
  14. FY2021RestatedAnnual report

    「Name of audit firm: 監査法人まほろば; continuous audit period: from 2017 onward」

    監査法人まほろば continues to conduct the audit.
  15. 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 監査法人まほろば of the quarterly consolidated financial statements for the third quarter (1 July 2021 to 30 September 2021) and the cumulative third quarter (1 January 2021 to 30 September 2021).」

    監査法人まほろば continues to conduct the quarterly review for the third quarter of the current fiscal year.
  16. 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 監査法人まほろば of the quarterly consolidated financial statements for the second quarter (1 April 2021 to 30 June 2021) and the cumulative second quarter (1 January 2021 to 30 June 2021).」

    監査法人まほろば continues to conduct the quarterly review for the second quarter of the current fiscal year.
  17. 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 監査法人まほろば of the quarterly consolidated financial statements for the first quarter (1 January 2021 to 31 March 2021) and the cumulative first quarter (1 January 2021 to 31 March 2021).」

    監査法人まほろば continues to conduct the quarterly review for the first quarter of the current fiscal year.
  18. 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 監査法人まほろば of the quarterly consolidated financial statements for the third quarter (1 July 2020 to 30 September 2020) and the cumulative third quarter (1 January 2020 to 30 September 2020).」

    監査法人まほろば continues to conduct the quarterly review for the third quarter of the current fiscal year.
  19. 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 監査法人まほろば of the quarterly consolidated financial statements for the second quarter (1 April 2020 to 30 June 2020) and the cumulative second quarter (1 January 2020 to 30 June 2020).」

    監査法人まほろば continues to conduct the quarterly review for the second quarter of the current fiscal year.
  20. 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 監査法人まほろば of the quarterly consolidated financial statements for the first quarter (1 January 2020 to 31 March 2020) and the cumulative first quarter (1 January 2020 to 31 March 2020).」

    監査法人まほろば continues to conduct the quarterly review for the first quarter of the current fiscal year.
  21. 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 監査法人まほろば of the quarterly consolidated financial statements for the third quarter (1 July 2019 to 30 September 2019) and the cumulative third quarter (1 January 2019 to 30 September 2019).」

    監査法人まほろば continues to conduct the quarterly review for the third quarter of the current fiscal year.
  22. 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 監査法人まほろば of the quarterly consolidated financial statements for the first quarter of the fiscal year ending 31 December 2019 (1 January 2019 to 31 March 2019) and the cumulative first quarter (1 January 2019 to 31 March 2019).」

    監査法人まほろば continues to conduct the quarterly review for the first quarter of the current fiscal year.
  23. FY2018RestatedAnnual report

    「The Company has engaged 監査法人まほろば to conduct the audit required under the Companies Act and the Financial Instruments and Exchange Act.」

    監査法人まほろば is conducting the audit for the current fiscal year.
  24. FY2018-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 監査法人まほろば of the quarterly consolidated financial statements for the third quarter of the fiscal year ending 31 December 2018 (1 July 2018 to 30 September 2018) and the cumulative third quarter (1 January 2018 to 30 September 2018).」

    監査法人まほろば is conducting the quarterly review for the third quarter of the current fiscal year.
  25. 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 監査法人まほろば of the quarterly consolidated financial statements for the second quarter of the fiscal year ending 31 December 2018 (1 April 2018 to 30 June 2018) and the cumulative second quarter (1 January 2018 to 30 June 2018).」

    監査法人まほろば is conducting the quarterly review for the second quarter of the current fiscal year.
  26. FY2018-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 監査法人まほろば of the quarterly consolidated financial statements for the first quarter of the fiscal year ending 31 December 2018 (1 January 2018 to 31 March 2018) and the cumulative first quarter (1 January 2018 to 31 March 2018).」

    監査法人まほろば, which changed during the previous fiscal year, is conducting the quarterly review for the first quarter of the current fiscal year.
  27. FY2017RestatedAnnual report

    「The Company has engaged 監査法人まほろば to conduct the audit required under the Companies Act and the Financial Instruments and Exchange Act.」

    監査法人まほろば, which changed during the previous fiscal year, is conducting the audit for the current fiscal year.
  28. FY2017-Q3RestatedAnnual report

    「The Company's audit firm has changed as follows. Fiscal year ended 31 December 2017: 信成監査法人 Third quarter of the fiscal year ending 31 December 2018, and nine months ended 30 September 2018: 監査法人まほろば」

    The quarterly review by 監査法人まほろば and the change from the previous year's 信成監査法人 continue to be confirmed.
  29. FY2017-Q2First statedAnnual report

    「The Company's audit firm has changed as follows. Fiscal year ended 31 December 2017: 信成監査法人 Second quarter of the fiscal year ending 31 December 2018, and six months ended 30 June 2018: 監査法人まほろば」

    From the second quarter of the fiscal year ending 31 December 2018, the audit firm changed from 信成監査法人 to 監査法人まほろば.
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Change of Accounting Auditor | HAMAI INDUSTRIES LTD (6497) | Komori