Change in Accounting Auditor
First written in FY2022. 6 of 8 entries say "Restated". Latest entry: FY2025-H1.
64 other companies' latest entry also says "Restated".
- 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 Taiyo LLC of its condensed interim consolidated financial statements for the interim consolidated accounting period (from 1 April 2024 to 30 September 2024).」
The company reconfirmed that, after the change of audit firm, Taiyo LLC conducted the interim review for the interim consolidated accounting period. - FY2024Reappointed the audit firm after its administrative sanctionAnnual report
「The audit firm submitted a business improvement plan to the Financial Services Agency on 31 January 2024. To fundamentally improve its business management system, it is implementing measures including establishing an appropriate audit execution structure and review structure, reviewing its organisational structure including personnel management and training systems, and setting appropriate quality management objectives concerning information and communication and establishing systems to implement them. The Audit & Supervisory Board determined that the audit firm was appropriately and rigorously performing its audit work for the company, while also evaluating its improvement efforts aimed at preventing recurrence.」
After disclosing the Financial Services Agency's disciplinary action against Taiyo LLC and the submission of its business improvement plan, the Audit & Supervisory Board evaluated the improvement efforts and resolved to reappoint the audit firm. - FY2024-Q3RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by Taiyo LLC of its condensed quarterly consolidated financial statements for the third-quarter consolidated accounting period (from 1 October 2023 to 31 December 2023) and the third-quarter cumulative consolidated accounting period (from 1 April 2023 to 31 December 2023).」
The company reconfirmed that, after the change of audit firm, Taiyo LLC conducted the quarterly review for the third-quarter consolidated accounting period and cumulative consolidated accounting period. - 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 Taiyo LLC of its condensed quarterly consolidated financial statements for the second-quarter consolidated accounting period (from 1 July 2023 to 30 September 2023) and the second-quarter cumulative consolidated accounting period (from 1 April 2023 to 30 September 2023).」
The company reconfirmed that, after the change of audit firm, Taiyo LLC conducted the quarterly review for the second quarter. - FY2024-Q1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by Taiyo LLC of its condensed quarterly consolidated financial statements for the first-quarter consolidated accounting period (from 1 April 2023 to 30 June 2023) and the first-quarter cumulative consolidated accounting period (from 1 April 2023 to 30 June 2023).」
The company confirmed that, after the change of audit firm, Taiyo LLC conducted the quarterly review for the first quarter. - FY2023-Q3RestatedAnnual report
「The company's audit firm has changed as follows: 81st fiscal year: KPMG AZSA LLC; consolidated accounting period and cumulative consolidated accounting period for the third quarter of the 82nd fiscal year: Taiyo LLC.」
The company reconfirmed that, after the change of audit firm, Taiyo LLC conducted the quarterly review for the consolidated accounting period and cumulative consolidated accounting period of the third quarter. - FY2023-Q2RestatedAnnual report
「81st fiscal year: KPMG AZSA LLC; consolidated accounting period and cumulative consolidated accounting period for the second quarter of the 82nd fiscal year: Taiyo LLC」
The company reconfirmed that, after the change of audit firm, Taiyo LLC conducted the quarterly review for the second quarter. - FY2022First statedAnnual report
「81st fiscal year (from 1 April 2021 to 31 March 2022) (consolidated and non-consolidated): KPMG AZSA LLC; 82nd fiscal year (from 1 April 2022 to 31 March 2023) (consolidated and non-consolidated): Taiyo LLC」
After comprehensively considering the audit firm's tenure and audit fees, the company resolved at the annual general meeting of shareholders held on 28 June 2022 that the auditor would change from KPMG AZSA LLC to Taiyo LLC.