Deficiencies in Internal Control over Financial Reporting
First written in FY2018. 3 of 4 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2020: 4 of 12 companies on the "Worse" side.
19 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「The Group regards the establishment and operation of internal controls over the reliability of financial reporting as one of its important management priorities and continues to work across the Group to inspect and improve its management systems and related arrangements. However, the possibility that material deficiencies will be discovered in the Group's financial reporting cannot be ruled out, and there is no guarantee that it will always be able to establish and operate effective internal controls in the future.」
While the Group continues to inspect and improve its internal controls over financial reporting, the disclosure continues to state that the possibility of material deficiencies cannot be ruled out. - FY2020RestatedAnnual report
「The Group regards the establishment and operation of internal controls over the reliability of financial reporting as one of its important management priorities and continues to work across the Group to inspect and improve its management systems and related arrangements. However, following the commencement of operation of the internal control reporting system, the possibility that material deficiencies will be discovered in the Group's financial reporting cannot be ruled out, and there is no guarantee that it will always be able to establish and operate effective internal controls in the future.」
While the Group continues to inspect and improve its internal controls over financial reporting, the disclosure continues to state that the possibility of material deficiencies cannot be ruled out. - FY2019RestatedAnnual report
「If a material deficiency arises in the internal controls over the reliability of financial reporting, the reliability of the Group's financial reporting may be affected.」
While the Group inspects and improves its internal controls over financial reporting, the disclosure continues to state that the possibility of material deficiencies cannot be ruled out. - FY2018First statedAnnual report
「The Group regards the establishment and operation of internal controls over the reliability of financial reporting as one of its important management priorities and continues to work across the Group to inspect and improve its management systems and related arrangements. However, there is no guarantee that it will always be able to establish and operate effective internal controls in the future.」
While the Group is establishing and improving internal controls over the reliability of financial reporting, the possibility of discovering material deficiencies is identified as a risk.