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Icom (6820) · PolicyRestated

Management Oversight through Outside Officers and Audit Functions

First written in FY2016. 3 of 9 entries say "Restated". Latest entry: 2026-06-24.

9entries
11years
4from disclosures
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How it moved
ProgressHeldSoftenedWorseOtherFY2016 – 2026-06-022016: 120162017: 120172018: 020182019: 120192020: 120202021: 120212022: 020222023: 020232024: 020242025: 020252026: 42026
Same theme, other companies
Mutual Checks and Balances and Audit Coordination through Three-Way AuditsA theme 39 companies write about · 0 as a headwind · 39 as a tailwind

The whole theme swung hardest in 2023: 3 of 24 companies on the "Worse" side.

12 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 39 companies compared. The sentences above are computed from all 39.
Full recordFilings, disclosures and news, newest first
  2. FY2021RestatedAnnual report

    「Of the 6 directors, 3 are outside directors, and of the 3 Audit & Supervisory Board members, 2 are outside members. The company believes that an adequate system for monitoring and supervising the directors' execution of duties is secured by maintaining their independence from management and by close coordination among the Audit & Supervisory Board members, the accounting auditor and the internal audit department (Audit Office).」

    The company continues its structure of 6 directors, including 3 outside directors, and 3 Audit & Supervisory Board members, including 2 outside members, together with coordination among the Audit & Supervisory Board, the accounting auditor and the internal audit department.
  3. FY2020Increase in outside directors and decrease in total directorsAnnual report

    「Of the 6 directors, 3 are outside directors, and of the 3 Audit & Supervisory Board members, 2 are outside members. The company believes that an adequate system for monitoring and supervising the directors' execution of duties is secured by maintaining their independence from management and by close coordination among the Audit & Supervisory Board members, the accounting auditor and the internal audit department (Audit Office).」

    The structure changed from 7 directors, including 2 outside directors, to 6 directors, including 3 outside directors. The 2 outside Audit & Supervisory Board members and coordination among the Audit & Supervisory Board, the accounting auditor and the internal audit department have continued.
  4. FY2019Increase in the number of outside directorsAnnual report

    「Of the 7 directors, 2 are outside directors, and of the 3 Audit & Supervisory Board members, 2 are outside members. The company believes that an adequate system for monitoring and supervising the directors' execution of duties is secured by maintaining their independence from management and by close coordination among the Audit & Supervisory Board members, the accounting auditor and the internal audit department (Audit Office).」

    The total number of directors remains 7, but the number of outside directors increased from the 1 stated previously to 2. The 2 outside Audit & Supervisory Board members and coordination among the Audit & Supervisory Board, the accounting auditor and the internal audit department have continued.
  5. FY2017Increase in the number of directorsAnnual report

    「Of the 7 directors, 1 is an outside director. The company has adopted its current structure on the view that an appropriate supervisory function over management decision-making and business execution is secured through oversight by outside directors and outside Audit & Supervisory Board members from an independent position, mutual checks among directors responsible for business execution, and close coordination between the Audit & Supervisory Board, the accounting auditor and the internal audit department (Audit Office).」

    The number of directors increased from the 6 stated previously to 7, while the supervisory structure of 1 outside director, 2 outside Audit & Supervisory Board members, and coordination among the Audit & Supervisory Board, the accounting auditor and the internal audit department has continued.
  6. FY2016First statedAnnual report

    「Of the 6 directors, 1 is an outside director. The company has adopted its current structure on the view that an appropriate supervisory function over management decision-making and business execution is secured through oversight by outside directors and outside Audit & Supervisory Board members from an independent position, mutual checks among directors responsible for business execution, and close coordination between the Audit & Supervisory Board, the accounting auditor and the internal audit department (Audit Office).」

    The structure comprises 1 outside director, 2 outside Audit & Supervisory Board members and 3 members of the Audit Office, with coordination among the Audit & Supervisory Board, the accounting auditor and the internal audit department.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

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No upcoming earnings preview for Icom yet. It last moved in the Governance of 2026-06-24: "Restated".
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Management Oversight through Outside Officers and Audit Functions | ICOM INCORPORATED (6820) | Komori