Change in Independent Auditor
First written in FY2023-Q1. . Latest entry: FY2026.
- FY2026Change of audit firm completed; reason disclosedAnnual report
「The Company's accounting auditor, 霞友有限責任監査法人, was subject to an order by the Japanese Institute of Certified Public Accountants refusing its registration in the Audit Firms Register for Listed Companies and Other Entities ("registration refusal"), on the grounds that it could not maintain and secure a staffing structure capable of conducting appropriate audits on an ongoing basis.」
The change from 霞友有限責任監査法人 to KDA Audit Corporation was completed, and the circumstances behind the former audit firm's registration refusal and decision not to continue the engagement, both due to its inability to maintain and secure an adequate staffing structure, were disclosed. - FY2026-H1Another change of audit firmAnnual report
「The Company's audit firm has changed as follows: 29th consolidated fiscal year: 霞友有限責任監査法人; interim consolidated accounting period for the 30th fiscal year: KDA Audit Corporation.」
From the interim consolidated accounting period of the 30th fiscal year, the audit firm changed from 霞友有限責任監査法人 to KDA Audit Corporation. - FY2023-Q1First statedAnnual report
「The Company's audit firm has changed as follows: 26th consolidated fiscal year: HLB Meisei Limited Liability Audit Corporation; consolidated accounting period for the first quarter of the 27th fiscal year and cumulative period for the first quarter: 霞友有限責任監査法人.」
From the first quarter of the 27th fiscal year, the audit firm changed from HLB Meisei Limited Liability Audit Corporation to 霞友有限責任監査法人.