Komori
New Cosmos Electric (6824) · FactChange in audit firm name

Change of Audit Firm

First written in FY2020-Q1. 13 of 16 entries say "Restated". Latest entry: FY2025-H1.

16entries
6years
0from disclosures
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ProgressHeldSoftenedWorseRestatedFY2020-Q1 – FY2025-H12019: 220192020: 420202021: 220212022: 320222023: 220232024: 32024
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Change of Accounting AuditorA theme 813 companies write about · 2 as a headwind · 38 as a tailwind
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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 813 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2025-H1Change in audit firm nameAnnual report

    「Kyoritsu Shinmei Audit Corporation changed its name to Kyoritsu Audit Corporation effective 1 July 2024.」

    The Company disclosed that Kyoritsu Shinmei Audit Corporation changed its name to Kyoritsu Audit Corporation effective 1 July 2024.
  2. FY2024RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone audits by Kyoritsu Shinmei Audit Corporation of its consolidated financial statements for the consolidated fiscal year (1 April 2023 to 31 March 2024) and its financial statements for the fiscal year (1 April 2023 to 31 March 2024).」

    The full-year audits of the consolidated financial statements and financial statements by Kyoritsu Shinmei Audit Corporation have been reconfirmed.
  3. 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 協立神明監査法人 of its quarterly consolidated financial statements for the third quarter consolidated accounting period, from 1 October 2023 to 31 December 2023, and the cumulative third quarter consolidated period, from 1 April 2023 to 31 December 2023.」

    Following the audit firm's merger and name change, the Company continued to undergo a third-quarter review by Kyoritsu Shinmei Audit Corporation.
  4. FY2024-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by 協立神明監査法人 of its quarterly consolidated financial statements for the second quarter consolidated accounting period, from 1 July 2023 to 30 September 2023, and the cumulative second quarter period, from 1 April 2023 to 30 September 2023.」

    Following the audit firm's merger and name change, the Company continued to undergo a second-quarter review by Kyoritsu Shinmei Audit Corporation.
  5. 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 Kyoritsu Shinmei Audit Corporation of its quarterly consolidated financial statements for the first quarter consolidated accounting period (1 April 2023 to 30 June 2023) and the first quarter consolidated cumulative period (1 April 2023 to 30 June 2023).」

    Following the audit firm's merger and name change, the Company continued to undergo a first-quarter review by Kyoritsu Shinmei Audit Corporation.
  6. FY2023-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Kyoritsu Shinmei Audit Corporation of its quarterly consolidated financial statements for the second quarter consolidated accounting period (1 July 2022 to 30 September 2022) and the second quarter consolidated cumulative period (1 April 2022 to 30 September 2022).」

    It has been reconfirmed that, following the audit firm's merger and name change, the Company underwent a second-quarter review by Kyoritsu Shinmei Audit Corporation.
  7. FY2023-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Kyoritsu Shinmei Audit Corporation of its quarterly consolidated financial statements for the first quarter consolidated accounting period (1 April 2022 to 30 June 2022) and the first quarter consolidated cumulative period (1 April 2022 to 30 June 2022).」

    It has been confirmed that, following the audit firm's merger and name change, the Company underwent a first-quarter review by Kyoritsu Shinmei Audit Corporation.
  8. FY2022Merger and name change of the audit firmAnnual report

    「Kyoritsu Audit Corporation, which had previously audited the Company, merged with Shinmei Audit Corporation effective 1 April 2022 and changed its name to Kyoritsu Shinmei Audit Corporation.」

    The Company continued its audit structure centered on Kyoritsu Audit Corporation, while the audit firm's name changed to Kyoritsu Shinmei Audit Corporation following the merger effective 1 April 2022.
  9. 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 Kyoritsu Audit Corporation of the quarterly consolidated financial statements for the first quarter of the current consolidated fiscal year, covering the period from 1 April 2021 to 30 June 2021, and the cumulative first quarter, covering the period from 1 April 2021 to 30 June 2021.」

    Continued to receive a first-quarter review by Kyoritsu Audit Corporation following the change in audit firms.
  10. FY2021-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has received a quarterly review by Kyoritsu Audit Corporation of the quarterly consolidated financial statements for the third quarter of the current consolidated fiscal year, covering the period from 1 October 2020 to 31 December 2020, and the cumulative third quarter, covering the period from 1 April 2020 to 31 December 2020.」

    Continued to receive a third-quarter review by Kyoritsu Audit Corporation following the change in audit firms.
  11. FY2021-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has received a quarterly review by Kyoritsu Audit Corporation of the quarterly consolidated financial statements for the second quarter of the current consolidated fiscal year, covering the period from 1 July 2020 to 30 September 2020, and the cumulative second quarter, covering the period from 1 April 2020 to 30 September 2020.」

    Continued to receive a second-quarter review by Kyoritsu Audit Corporation following the change in audit firms.
  12. 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 Kyoritsu Audit Corporation of the quarterly consolidated financial statements for the first quarter of the current consolidated fiscal year, covering the period from 1 April 2020 to 30 June 2020, and the cumulative first quarter, covering the period from 1 April 2020 to 30 June 2020.」

    Continued to receive a quarterly review by Kyoritsu Audit Corporation following the change in audit firms.
  13. FY2020RestatedAnnual report

    「Previous consolidated fiscal year and previous fiscal year: Kyoritsu Audit Corporation and Shimmei Audit Corporation Current consolidated fiscal year and current fiscal year: Kyoritsu Audit Corporation」

    Reconfirmed for the full year the arrangement under which Kyoritsu Audit Corporation serves as the sole auditor following Shimmei Audit Corporation's departure.
  14. FY2020-Q3RestatedAnnual report

    「The Company's audit firms have changed as follows: Fiscal year 60: Shimmei Audit Corporation and Kyoritsu Audit Corporation Third quarter of fiscal year 61 and cumulative third quarter: Kyoritsu Audit Corporation」

    Received a quarterly review by Kyoritsu Audit Corporation in the third quarter of fiscal year 61, reconfirming the arrangement following the change in audit firms.
  15. FY2020-Q2RestatedAnnual report

    「The Company's audit firms have changed as follows: Fiscal year 60: Shimmei Audit Corporation and Kyoritsu Audit Corporation Second quarter of fiscal year 61 and cumulative second quarter: Kyoritsu Audit Corporation」

    Received a quarterly review by Kyoritsu Audit Corporation in the second quarter of fiscal year 61, reconfirming the arrangement following the change in audit firms described in the previous quarter.
  16. FY2020-Q1First statedAnnual report

    「The Company's audit firms have changed as follows: Fiscal year 60: Shimmei Audit Corporation and Kyoritsu Audit Corporation First quarter of fiscal year 61 and cumulative first quarter: Kyoritsu Audit Corporation」

    Disclosed that, from the first quarter of fiscal year 61, the audit firms changed from Shimmei Audit Corporation and Kyoritsu Audit Corporation to Kyoritsu Audit Corporation.
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