Change of Accounting Auditor
First written in FY2022. 2 of 5 entries say "Restated". Latest entry: FY2026.
- FY2026Auditor changed againAnnual report
「55th fiscal year (consolidated and non-consolidated): Frontier Audit Corporation 56th fiscal year (consolidated and non-consolidated): Avantia Audit Corporation Date of change: 24 June 2026」
Effective 24 June 2026, the accounting auditor changed from Frontier Audit Corporation to Avantia Audit Corporation. - 2026-05-29AdvancedGeneral Meetings of Shareholders
「Frontier Audit Corporation, the accounting auditor, will retire upon expiry of its term at the conclusion of this meeting. Accordingly, based on the decision of the Audit and Supervisory Committee, we request approval to appoint Avantia Audit Corporation as the new accounting auditor.」
The change of accounting auditor from Frontier Audit Corporation to Avantia Audit Corporation was formalized as an agenda item for the shareholders' meeting. - FY2023-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by Frontier Audit Corporation of the quarterly consolidated financial statements for the third quarter and the nine months ended the third quarter.」
The company confirmed that it continued to undergo quarterly reviews by Frontier Audit Corporation after the change of accounting auditor. - FY2023-Q1RestatedAnnual report
「First quarter of the 52nd fiscal year, consolidated accounting period and cumulative period: Frontier Audit Corporation」
The company confirmed that, following the change of accounting auditor effective 23 June 2022, Frontier Audit Corporation reviewed the quarterly consolidated financial statements for the first quarter. - FY2022First statedAnnual report
「51st fiscal year (consolidated and non-consolidated): KPMG AZSA LLC 52nd fiscal year (consolidated and non-consolidated): Frontier Audit Corporation Date of change: 23 June 2022」
The company stated that its accounting auditor would change from KPMG AZSA LLC, which had served continuously since July 2007, to Frontier Audit Corporation effective 23 June 2022. The reasons given were audit services suited to the company's business scale, a new perspective and the appropriateness of audit fees.