Change in the Independent Auditor
First written in FY2021. 1 of 4 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2024-Q2.
- 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 PwC Japan有限責任監査法人 of the quarterly consolidated financial statements for the second quarter of the consolidated fiscal year and the second quarter cumulative period, covering the periods from 1 January 2024 to 31 March 2024 and from 1 October 2023 to 31 March 2024, respectively.」
The quarterly review by PwC Japan有限責任監査法人 continues to be conducted. - FY2024-Q1ReframedAnnual report
「In addition, PwC京都監査法人, which had previously provided the Company's audit certification, merged with PwCあらた有限責任監査法人 effective 1 December 2023 and changed its name to PwC Japan有限責任監査法人.」
PwC京都監査法人, which changed from the previous fiscal year, changed its name to PwC Japan有限責任監査法人 following the merger effective 1 December 2023. The disclosure identifying the provider of the audit certification was updated. - FY2022-Q1AchievedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by ＰｗＣ京都監査法人 of the quarterly consolidated financial statements for the first quarter of the consolidated fiscal year and the first quarter cumulative period, covering the period from 1 October 2021 to 31 December 2021. The Company's audit firms have changed as follows: consolidated fiscal year 20: 有限責任あずさ監査法人; first quarter of consolidated fiscal year 21 and first quarter cumulative period: ＰｗＣ京都監査法人.」
The accounting auditor change resolved in the previous fiscal year was implemented, and the Company has undergone a quarterly review by ＰｗＣ京都監査法人 since the first quarter of consolidated fiscal year 21. - FY2021First statedAnnual report
「As the audit engagement had continued for an extended period and it was considered time to conduct an audit from a new perspective, we compared and considered other audit firms. As a result, in addition to assessing that an appropriate audit could be conducted based on independence, expertise and quality-control systems appropriate for the Company's business scale, we determined that changing the accounting auditor could provide an audit from a new perspective. Accordingly, we propose newly appointing ＰｗＣ京都監査法人 as the candidate to become the successor accounting auditor.」
A resolution was passed to change the accounting auditor from 有限責任あずさ監査法人, which had continued since 2006, to ＰｗＣ京都監査法人, effective 17 December 2021.