Compliance Awareness and Remediation of Internal Controls over Financial Reporting
First written in FY2016. 5 of 7 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2025: 1 of 7 companies on the "Worse" side.
7 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「To ensure the reliability of reporting, the company will, in accordance with the Financial Instruments and Exchange Act, establish rules governing accounting operations, identify the risks of fraud and error in financial reporting, and establish a system for continuously developing, operating and evaluating preventive and check-and-balance functions, with deficiencies corrected as necessary.」
The company has reconfirmed its internal control policy of continuously identifying fraud and error risks in financial reporting, operating and evaluating preventive and check-and-balance functions, and remediating deficiencies. - FY2022RestatedAnnual report
「To ensure the reliability of reporting, the company will, in accordance with the Financial Instruments and Exchange Act, establish rules governing accounting operations, identify the risks of fraud and error in financial reporting, and establish a system for continuously developing, operating and evaluating preventive and check-and-balance functions, with deficiencies corrected as necessary.」
The company has reconfirmed its internal control policy of continuously identifying fraud and error risks in financial reporting, operating and evaluating preventive and check-and-balance functions, and remediating deficiencies. - FY2021RestatedAnnual report
「To ensure the reliability of reporting, the company will, in accordance with the Financial Instruments and Exchange Act, establish rules governing accounting operations, identify the risks of fraud and error in financial reporting, and establish a system for continuously developing, operating and evaluating preventive and check-and-balance functions, with deficiencies corrected as necessary.」
The company has reconfirmed its system for continuously identifying fraud and error risks in financial reporting, operating and evaluating preventive and check-and-balance functions, and remediating deficiencies. - FY2019RestatedAnnual report
「The company will identify the risks of fraud and error in financial reporting and establish a system for continuously developing, operating and evaluating preventive and check-and-balance functions, with deficiencies corrected as necessary.」
The company has reconfirmed its internal control policy of continuously identifying risks in financial reporting, developing, operating and evaluating preventive and check-and-balance functions, and remediating deficiencies. - FY2018RestatedAnnual report
「To ensure the reliability of financial reporting, the company will, in accordance with the Financial Instruments and Exchange Act, establish rules governing accounting operations, identify the risks of fraud and error in financial reporting, and establish a system for continuously developing, operating and evaluating preventive and check-and-balance functions, with deficiencies corrected as necessary.」
To ensure the reliability of financial reporting, the company has outlined a system for continuing to establish rules, identify risks, operate and evaluate preventive and check-and-balance functions, and remediate deficiencies. - FY2017AdvancedAnnual report
「Specifically, based on the contents described in the Improvement Report dated 26 September 2016 and the Report on the Progress of Improvements dated 10 April 2017 submitted to the Tokyo Stock Exchange, the company has established and begun implementing improvement measures, including training by organizational level, strengthening mutual checks and balances within the company, and reviewing the rules that caused the issue.」
The company has established measures to prevent recurrence, including training by organizational level, mutual checks and balances, and rule reviews, and has proceeded to the stage of beginning implementation. - FY2016First statedAnnual report
「Recognizing the importance of internal controls over financial reporting, the company will, based on the recommendations of the independent committee, implement the following measures to prevent recurrence and improve its internal controls in order to remediate its internal controls over financial reporting.」
The company has indicated a policy of remediating its internal controls over financial reporting and implementing measures to prevent recurrence based on the recommendations of the independent committee.