Change of Accounting Auditor and Restructuring of the Audit Framework
First written in FY2022. 2 of 6 entries say "Restated". Latest entry: FY2026-H1.
22 other companies' latest entry also says "Achieved".
- FY2026-H1AchievedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone an interim review by Ark Audit Corporation of its interim consolidated financial statements for the current interim consolidated accounting period (1 April 2025 to 30 September 2025).」
The planned change from Toko Audit Corporation to Ark Audit Corporation was implemented, and Ark Audit Corporation conducted the interim review for the first half of fiscal 2025. - FY2025Details of the planned change of accounting auditorAnnual report
「The company's accounting auditor is scheduled to change to Ark Audit Corporation.」
Although the company was audited by Toko Audit Corporation during the current fiscal year, it disclosed a planned change to Ark Audit Corporation, subject to approval at the Annual General Meeting of Shareholders scheduled for 26 June 2025. - 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 Toko Audit Corporation of its interim consolidated financial statements for the current interim consolidated accounting period (1 April 2024 to 30 September 2024).」
The company continues to undergo interim reviews by Toko Audit Corporation following the change of accounting auditor. - 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 Toko Audit Corporation of its quarterly consolidated financial statements for the current second quarter consolidated accounting period (1 July 2023 to 30 September 2023) and the current second quarter cumulative consolidated period (1 April 2023 to 30 September 2023).」
The company continues to undergo quarterly reviews by Toko Audit Corporation following the change of accounting auditor. - FY2023-Q1AdvancedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by Toko Audit Corporation of its quarterly consolidated financial statements for the current first quarter consolidated accounting period (1 April 2022 to 30 June 2022) and the current first quarter cumulative consolidated period (1 April 2022 to 30 June 2022).」
The company underwent a quarterly review by Toko Audit Corporation, appointed in the previous fiscal year, confirming the operation of the new audit framework. - FY2022First statedAnnual report
「EY ShinNihon Limited Liability Audit Corporation, the company's accounting auditor, will reach the end of its term upon the conclusion of the 18th Annual General Meeting of Shareholders scheduled for 29 June 2021. ... In addition to the expectation of an audit from a new perspective, after comprehensively considering the quality-control framework, expertise, independence and level of audit fees required of an accounting auditor, the company decided that Toko Audit Corporation would be able to provide efficient and effective audit services suited to the company and resolved to appoint it as accounting auditor.」
The company disclosed the process by which its accounting auditor changed from EY ShinNihon Limited Liability Audit Corporation to Toko Audit Corporation following inappropriate accounting, citing quality control, expertise and independence among the reasons for the selection.