Komori
BayCurrent (6532) · FactRestated

Change in audit firm

First written in FY2020-Q1. 17 of 20 entries say "Restated". Latest entry: FY2027-H1.

20entries
8years
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ProgressHeldSoftenedWorseRestatedFY2020-Q1 – FY2026-H12019: 220192020: 320202021: 220212022: 220222023: 420232024: 320242025: 220252026: 22026
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Change of Accounting AuditorA theme 778 companies write about · 1 as a headwind · 37 as a tailwind
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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.
Full recordFilings, disclosures and news, newest first
  1. FY2027-H1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone an interim review by Taiyo LLC of the condensed interim consolidated financial statements for the interim consolidated accounting period from 1 March 2026 to 31 August 2026.」

    An interim review by Grant Thornton Taiyo LLC continues to be conducted.
  2. FY2026AdvancedAnnual report

    「Period of continuous auditing: 7 years」

    The period of continuous auditing by Grant Thornton Taiyo LLC increased from 6 years to 7 years, and its appointment has continued.
  3. FY2026-H1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone an interim review by Grant Thornton Taiyo LLC of its condensed interim consolidated financial statements for the interim consolidated accounting period (1 March 2025 to 31 August 2025).」

    The interim review by Grant Thornton Taiyo LLC continued after the audit firm changed.
  4. FY2025RestatedAnnual report

    「The Company’s Audit & Supervisory Committee comprehensively considered the independence and expertise of the accounting auditor, the Company’s business scale, operating environment and performance, and its quality-control system for ensuring that the accounting audit is conducted appropriately and reasonably in light of these factors. After deliberation, it determined that Grant Thornton Taiyo LLC was suitable to serve as the Company’s accounting auditor and appointed it.」

    The audit by Grant Thornton Taiyo LLC continued, and the continuous audit period is stated to be 6 years. The Company also determined that the business suspension order would not affect its own audit.
  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 Grant Thornton Taiyo LLC of its interim financial statements and condensed interim financial statements for the interim accounting period (1 March 2024 to 31 August 2024).」

    The interim review by Grant Thornton Taiyo LLC continued after the audit firm changed.
  6. FY2024Disclosed the audit firm’s business suspension order but retained its appointmentAnnual report

    「The Company appointed Grant Thornton Taiyo LLC because it determined that the firm’s eligibility to serve as the Company’s accounting auditor had not been affected and that its audit work would not be affected, following its review of the contents and progress of the business improvement plan submitted to the Financial Services Agency.」

    Although the audit firm’s suspension from entering into new engagements from January through March 2024 by the Financial Services Agency was disclosed, the Company determined that its own audit would not be affected and retained Grant Thornton Taiyo LLC.
  7. FY2024-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Grant Thornton Taiyo LLC of its quarterly financial statements and condensed quarterly financial statements for the third quarter accounting period (1 September 2023 to 30 November 2023) and the cumulative third-quarter period (1 March 2023 to 30 November 2023).」

    The third-quarter review by Grant Thornton Taiyo LLC continued after the audit firm changed.
  8. FY2024-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Grant Thornton Taiyo LLC of its quarterly financial statements and condensed quarterly financial statements for the second quarter accounting period (1 June 2023 to 31 August 2023) and the cumulative second-quarter period (1 March 2023 to 31 August 2023).」

    The second-quarter review by Grant Thornton Taiyo LLC continued after the audit firm changed.
  9. FY2024-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Grant Thornton Taiyo LLC of its quarterly financial statements and condensed quarterly financial statements for the first quarter accounting period (1 March 2023 to 31 May 2023) and the cumulative first-quarter period (1 March 2023 to 31 May 2023).」

    The first-quarter review by Grant Thornton Taiyo LLC continued after the audit firm changed.
  10. FY2023RestatedAnnual report

    「The Company’s audit firms have changed as follows. Previous fiscal year: Deloitte Touche Tohmatsu LLC Current fiscal year: Grant Thornton Taiyo LLC」

    The audit by Grant Thornton Taiyo LLC has continued after the audit firm changed.
  11. 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 Grant Thornton Taiyo LLC of its quarterly financial statements and condensed quarterly financial statements for the third quarter accounting period (1 September 2022 to 30 November 2022) and the cumulative third-quarter period (1 March 2022 to 30 November 2022).」

    Grant Thornton Taiyo LLC conducted a third-quarter review after the audit firm changed.
  12. 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 Grant Thornton Taiyo LLC of its quarterly financial statements and condensed quarterly financial statements for the second quarter accounting period (1 June 2022 to 31 August 2022) and the cumulative second-quarter period (1 March 2022 to 31 August 2022).」

    Grant Thornton Taiyo LLC conducted a second-quarter review after the audit firm changed.
  13. 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 Grant Thornton Taiyo LLC of its quarterly financial statements and condensed quarterly financial statements for the first quarter accounting period (1 March 2022 to 31 May 2022) and the cumulative first-quarter period (1 March 2022 to 31 May 2022).」

    The first-quarter review by Grant Thornton Taiyo LLC continued after the audit firm changed.
  14. 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 Grant Thornton Taiyo LLC of its quarterly financial statements and condensed quarterly financial statements for the first quarter accounting period (1 March 2021 to 31 May 2021) and the cumulative first-quarter period (1 March 2021 to 31 May 2021).」

    Grant Thornton Taiyo LLC conducted a first-quarter review after the audit firm changed.
  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 Grant Thornton Taiyo LLC of its quarterly financial statements and condensed quarterly financial statements for the third quarter accounting period (1 September 2020 to 30 November 2020) and the cumulative third-quarter period (1 March 2020 to 30 November 2020).」

    Grant Thornton Taiyo LLC conducted a third-quarter review after the audit firm changed.
  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 Grant Thornton Taiyo LLC of its quarterly financial statements and condensed quarterly financial statements for the second quarter accounting period (1 June 2020 to 31 August 2020) and the cumulative second-quarter period (1 March 2020 to 31 August 2020).」

    It is stated that Grant Thornton Taiyo LLC conducted a second-quarter review after the audit firm changed.
  17. FY2020RestatedAnnual report

    「The Company’s audit firms have changed as follows. Previous fiscal year: Deloitte Touche Tohmatsu LLC Current fiscal year: Grant Thornton Taiyo LLC」

    After the audit firm changed from the previous fiscal year, Grant Thornton Taiyo LLC has continued as the accounting auditor for 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 Grant Thornton Taiyo LLC of its quarterly financial statements and condensed quarterly financial statements for the third quarter accounting period (1 September 2019 to 30 November 2019) and the cumulative third-quarter period (1 March 2019 to 30 November 2019).」

    It is stated that Grant Thornton Taiyo LLC conducted a third-quarter review after the audit firm changed.
  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 Grant Thornton Taiyo LLC of its quarterly financial statements and condensed quarterly financial statements for the second quarter accounting period (1 June 2019 to 31 August 2019) and the cumulative second-quarter period (1 March 2019 to 31 August 2019).」

    It is stated that Grant Thornton Taiyo LLC conducted a quarterly review after the audit firm changed.
  20. FY2020-Q1First statedAnnual report

    「The Company’s audit firms have changed as follows. Fiscal year 5: Deloitte Touche Tohmatsu LLC First quarter accounting period and cumulative first-quarter period of fiscal year 6: Grant Thornton Taiyo LLC」

    It is stated that the audit firm changed from Deloitte Touche Tohmatsu LLC to Grant Thornton Taiyo LLC from the first quarter of fiscal year 6.
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