Change of Accounting Auditor
First written in FY2017-Q1. 24 of 29 entries say "Restated". Latest entry: 2026-08-05.
- 2026-08-05AchievedEarnings
「アーク有限責任監査法人」
Following the planned change from 監査法人シドー, which had continued through the previous fiscal year, the first-quarter review report was disclosed in the name of アーク有限責任監査法人, confirming that the change of auditor had been implemented. - FY2026Planned change of audit firmAnnual report
「At the 39th Annual General Meeting of Shareholders to be held on 25 June 2026, our audit firm is scheduled to change as follows: 39th fiscal year (from 1 April 2025 to 31 March 2026): 監査法人シドー; 40th fiscal year (from 1 April 2026 to 31 March 2027): アーク有限責任監査法人」
It was disclosed that the audit firm is scheduled to change from 監査法人シドー, which had continued since the fiscal year ended March 2017, to アーク有限責任監査法人 on 25 June 2026. A fresh perspective on the audit, expertise, independence and quality-control structure were cited as reasons for the selection. - FY2026-H1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, we are receiving an interim review by 監査法人シドー of the interim financial statements for the interim accounting period (1 April 2025 to 30 September 2025).」
We are receiving an interim review of the interim financial statements by 監査法人シドー, and the audit structure in place since the fiscal year ended March 2017 remains unchanged. - FY2024RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our financial statements for the fiscal year (1 April 2023 to 31 March 2024) are being audited by 監査法人シドー.」
The annual audit by 監査法人シドー is ongoing. The audit period is stated as continuing from the fiscal year ended March 2017. - FY2024-Q2RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, we are receiving a quarterly review by 監査法人シドー of the quarterly financial statements for the second quarter accounting period (1 July 2023 to 30 September 2023) and the cumulative second-quarter period (1 April 2023 to 30 September 2023).」
The company has received a second-quarter review by 監査法人シドー, and the audit arrangements established after the auditor change remain in place. - FY2023-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by 監査法人シドー of its quarterly financial statements for the third quarter accounting period (1 October 2022 to 31 December 2022) and the cumulative third quarter (1 April 2022 to 31 December 2022).」
The third-quarter review by 監査法人シドー is ongoing, and there have been no significant changes to the audit structure since the change of audit firm. - FY2023-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by 監査法人シドー of its quarterly financial statements for the second quarter accounting period (1 July 2022 to 30 September 2022) and the cumulative second quarter (1 April 2022 to 30 September 2022).」
The company has received a second-quarter review by 監査法人シドー, and the audit arrangements established after the auditor change remain in place. - FY2023-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by 監査法人シドー of its quarterly financial statements for the first quarter accounting period (1 April 2022 to 30 June 2022) and the cumulative first quarter (1 April 2022 to 30 June 2022).」
The company has received a first-quarter review by 監査法人シドー, and the audit arrangements established after the auditor change remain in place. - FY2022RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received an audit by 監査法人シドー of its financial statements for the fiscal year (1 April 2021 to 31 March 2022).」
The full-year audit by 監査法人シドー remains in place. - FY2022-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by 監査法人シドー of its quarterly financial statements for the second quarter accounting period (1 July 2021 to 30 September 2021) and the cumulative second quarter (1 April 2021 to 30 September 2021).」
The company has received a second-quarter review by 監査法人シドー and confirmed that there has been no material change to the audit arrangements. - FY2022-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by 監査法人シドー of its quarterly financial statements for the first quarter accounting period (1 April 2021 to 30 June 2021) and the cumulative first quarter (1 April 2021 to 30 June 2021).」
The first-quarter review by 監査法人シドー continues, with no material change to the audit arrangements. - FY2021RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received an audit by 監査法人シドー of its financial statements for the fiscal year (1 April 2020 to 31 March 2021).」
The full-year audit by 監査法人シドー remains in place. - 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 Audit Corporation Shido of its quarterly financial statements for the third-quarter accounting period (from 1 October 2020 to 31 December 2020) and the cumulative third-quarter period (from 1 April 2020 to 31 December 2020).」
The third-quarter review by 監査法人シドー continues, with no material change to the audit arrangements. - FY2021-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by 監査法人シドー of its quarterly financial statements for the first quarter accounting period (1 April 2020 to 30 June 2020) and the cumulative first quarter (1 April 2020 to 30 June 2020).」
The first-quarter review by 監査法人シドー continues, with no material change to the audit arrangements. - FY2020-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by 監査法人シドー of its quarterly financial statements for the second quarter accounting period (1 July 2019 to 30 September 2019) and the cumulative second quarter (1 April 2019 to 30 September 2019).」
The second-quarter review by 監査法人シドー continues, with no material change to the audit arrangements in place since the previous fiscal year. - FY2020-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by 監査法人シドー of its quarterly financial statements for the first quarter accounting period (1 April 2019 to 30 June 2019) and the cumulative first quarter (1 April 2019 to 30 June 2019).」
The quarterly review by 監査法人シドー continues, with no material change to the audit arrangements in place since the previous fiscal year. - FY2019RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received an audit by 監査法人シドー of its financial statements for the fiscal year (1 April 2018 to 31 March 2019).」
The full-year audit by 監査法人シドー remains in place. - FY2019-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by 監査法人シドー of its quarterly financial statements for the third quarter accounting period (1 October 2018 to 31 December 2018) and the cumulative third quarter (1 April 2018 to 31 December 2018).」
The third-quarter review by 監査法人シドー continues, with no material change to the audit arrangements in place since the previous fiscal year. - FY2019-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by 監査法人シドー of its quarterly financial statements for the first quarter accounting period (1 April 2018 to 30 June 2018) and the cumulative first quarter (1 April 2018 to 30 June 2018).」
The quarterly review by 監査法人シドー continues, with no material change to the audit arrangements in place since the previous fiscal year. - FY2018RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received an audit by 監査法人シドー of its financial statements for the fiscal year (1 April 2017 to 31 March 2018).」
The full-year audit by 監査法人シドー remains in place. - FY2018-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by 監査法人シドー of its quarterly financial statements for the third quarter accounting period (1 October 2017 to 31 December 2017) and the cumulative third quarter (1 April 2017 to 31 December 2017).」
The company has received a third-quarter review by 監査法人シドー, and the audit arrangements in place since the previous fiscal year remain unchanged. - FY2018-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by 監査法人シドー of its quarterly financial statements for the second quarter accounting period (1 July 2017 to 30 September 2017) and the cumulative second quarter (1 April 2017 to 30 September 2017).」
The company has received a quarterly review by 監査法人シドー, and the audit arrangements in place since the previous fiscal year remain unchanged. - FY2018-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by 監査法人シドー of its quarterly financial statements for the first quarter accounting period (1 April 2017 to 30 June 2017) and the cumulative first quarter (1 April 2017 to 30 June 2017).」
The company has received a first-quarter review by 監査法人シドー, and the audit arrangements in place since the previous fiscal year remain unchanged. - FY2017RestatedAnnual report
「The financial statements for the fiscal year have been audited by 監査法人シドー. The company's auditors have changed as follows: Previous fiscal year: Deloitte Touche Tohmatsu LLC; current fiscal year: 監査法人シドー.」
A full-year audit was conducted by 監査法人シドー, and the audit arrangements established after the auditor change in the previous fiscal year remain in place. - FY2017-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by 監査法人シドー of its quarterly financial statements for the third quarter accounting period (1 October 2016 to 31 December 2016) and the cumulative third quarter (1 April 2016 to 31 December 2016).」
The company has received a third-quarter review by 監査法人シドー, and the audit arrangements in place since the previous quarter remain unchanged. - FY2017-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by 監査法人シドー of its quarterly financial statements for the second quarter accounting period (1 July 2016 to 30 September 2016) and the cumulative second quarter (1 April 2016 to 30 September 2016).」
The company has received a quarterly review by 監査法人シドー, and the audit arrangements established after the auditor change in the previous quarter remain in place. - FY2017-Q1First statedAnnual report
「The company's auditors have changed as follows: Fiscal year 29 Deloitte Touche Tohmatsu LLC First quarter of fiscal year 30 and cumulative first quarter 監査法人シドー」
The auditor changed from Deloitte Touche Tohmatsu LLC for fiscal year 29 to 監査法人シドー for FY2017-Q1.