Change of Audit Firm and a New Perspective on the Audit
First written in FY2021. 2 of 4 entries say "Restated". Latest entry: FY2026-H1.
- FY2026-H1RestatedAnnual report
「Our interim consolidated financial statements are subject to an interim review by アーク有限責任監査法人.」
We continue to have our interim consolidated financial statements subject to an interim review by アーク有限責任監査法人. - FY2025-H1RestatedAnnual report
「Our interim consolidated financial statements are subject to an interim review by アーク有限責任監査法人.」
We continue to have our financial statements subject to an interim review by アーク有限責任監査法人. - FY2022-Q1AchievedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the first quarter and the cumulative first quarter have been subject to a quarterly review by アーク有限責任監査法人.」
アーク有限責任監査法人, for which the appointment policy was announced in the previous fiscal year, is conducting the actual review of the consolidated financial statements for the first quarter of the 161st term. - FY2021First statedAnnual report
「In light of the extended period for which the current audit firm has been engaged, we compared and considered several audit firms in terms of audit arrangements appropriate to our business scale and the appropriateness of audit fees. Following a comprehensive review of their potential to provide an audit from a new perspective, as well as their expertise, independence, suitability, quality-control systems and audit fee levels, we decided on the content of a proposal to appoint アーク有限責任監査法人 as our new audit firm.」
We have decided on a policy to change from EY ShinNihon有限責任監査法人, which has been responsible for our audits since the fiscal year ended May 1967, to アーク有限責任監査法人, effective 27 August 2021.