Change of Audit Firm
First written in FY2017-Q1. 20 of 27 entries say "Restated". Latest entry: FY2026.
- FY2026Continuation of new audit firm and update to audit feesAnnual report
「Previous consolidated fiscal year and previous fiscal year: 海南監査法人 Current consolidated fiscal year and current fiscal year: 應和監査法人” “Audit period: 1 year」
Following the change from 海南監査法人 to 應和監査法人, the audit for the current fiscal year by 應和監査法人 continued, with audit certification service fees totaling ¥26.5 million. - FY2026-H1Change of Audit FirmAnnual report
「The company's audit firm has changed as follows. 69th consolidated fiscal year: 海南監査法人 Interim consolidated fiscal year 72: 應和監査法人」
From the interim consolidated fiscal year 72, the audit firm changed from 海南監査法人 to 應和監査法人. - FY2025Update to audit period and audit feesAnnual report
「海南監査法人 Audit period: 9 years Filing company: ¥25 million in fees for audit certification services」
The audit by 海南監査法人 continued, with the audit period reaching 9 years and audit certification service fees totaling ¥25 million. - 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 海南監査法人 of the interim consolidated financial statements for the interim consolidated accounting period (1 April 2024 to 30 September 2024).」
The interim review of the interim consolidated financial statements by 海南監査法人 continued. - FY2024Update to audit period and audit feesAnnual report
「海南監査法人 Audit period: 8 years Filing company: ¥18 million in fees for audit certification services」
The audit by 海南監査法人 continued, with the audit period updated from 7 years to 8 years and audit certification service fees updated from ¥16 million to ¥18 million. - 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 海南監査法人 of the quarterly consolidated financial statements for the second quarter consolidated accounting period (1 July 2023 to 30 September 2023) and the second quarter cumulative consolidated period (1 April 2023 to 30 September 2023).」
The quarterly review for the second quarter of the 70th fiscal year by 海南監査法人 continued. - FY2023Update to audit period and audit feesAnnual report
「海南監査法人” “Audit period: 7 years” “Filing company: ¥16 million in fees for audit certification services」
The audit by 海南監査法人 continued, with the audit period reaching 7 years and audit certification service fees totaling ¥16 million. - 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 海南監査法人 of the quarterly consolidated financial statements for the third quarter consolidated accounting period (1 October 2022 to 31 December 2022) and the third quarter cumulative consolidated period (1 April 2022 to 31 December 2022).」
The quarterly review for the third quarter of the 69th fiscal year by 海南監査法人 continued. - 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 海南監査法人 of the quarterly consolidated financial statements for the second quarter consolidated accounting period (1 July 2022 to 30 September 2022) and the second quarter cumulative consolidated period (1 April 2022 to 30 September 2022).」
The quarterly review for the second quarter of the 69th fiscal year by 海南監査法人 continued. - 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 海南監査法人 of the quarterly consolidated financial statements for the first quarter consolidated accounting period (1 April 2022 to 30 June 2022) and the first quarter cumulative consolidated period (1 April 2022 to 30 June 2022).」
The quarterly review for the first quarter of the 69th fiscal year by 海南監査法人 continued. - FY2022Update to audit period and audit feesAnnual report
「海南監査法人” “Audit period: 6 years” “Filing company: ¥15 million in fees for audit certification services」
The audit by 海南監査法人 continued, with the audit period reaching 6 years and audit certification service fees for the current fiscal year disclosed at ¥15 million. - FY2022-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Kainan Audit Corporation of its quarterly consolidated financial statements for the second-quarter consolidated accounting period, from 1 July 2021 to 30 September 2021, and the cumulative second-quarter period, from 1 April 2021 to 30 September 2021.」
The quarterly review for the second quarter by 海南監査法人 is continuing. - FY2022-Q1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 海南監査法人 of the quarterly consolidated financial statements for the first quarter consolidated accounting period (1 April 2021 to 30 June 2021) and the first quarter cumulative consolidated period (1 April 2021 to 30 June 2021).」
The quarterly review for the first quarter by 海南監査法人 is continuing. - FY2021-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Kainan Audit Corporation of its quarterly consolidated financial statements for the third-quarter consolidated accounting period, from 1 October 2020 to 31 December 2020, and the cumulative third-quarter period, from 1 April 2020 to 31 December 2020.」
The quarterly review for the third quarter by 海南監査法人 is continuing. - FY2020-Q2RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 海南監査法人 of the quarterly consolidated financial statements for the second quarter consolidated accounting period (1 July 2019 to 30 September 2019) and the second quarter cumulative consolidated period (1 April 2019 to 30 September 2019).」
It is reconfirmed that Kainan Audit Corporation conducted the quarterly review for the current second quarter. - FY2020-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Kainan Audit Corporation of its quarterly consolidated financial statements for the first-quarter consolidated accounting period, from 1 April 2019 to 30 June 2019, and the cumulative first-quarter period, from 1 April 2019 to 30 June 2019.」
It is reconfirmed that Kainan Audit Corporation conducted the quarterly review for the current first quarter. - FY2019RestatedAnnual report
「The Company's accounting auditor is Kainan Audit Corporation, and the Company undergoes accounting audits pursuant to the Companies Act and the Financial Instruments and Exchange Act.」
Kainan Audit Corporation has continued to conduct the accounting audit following the change in audit firms. - FY2019-Q3RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 海南監査法人 of the quarterly consolidated financial statements for the third quarter consolidated accounting period (1 October 2018 to 31 December 2018) and the third quarter cumulative consolidated period (1 April 2018 to 31 December 2018).」
The quarterly review by Kainan Audit Corporation continued in the current third quarter. - FY2019-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Kainan Audit Corporation of its quarterly consolidated financial statements for the second-quarter consolidated accounting period, from 1 July 2018 to 30 September 2018, and the cumulative second-quarter period, from 1 April 2018 to 30 September 2018.」
It is reconfirmed that Kainan Audit Corporation conducted the quarterly review for the current second quarter. - FY2018RestatedAnnual report
「The Company's accounting auditor is Kainan Audit Corporation, and the Company undergoes accounting audits pursuant to the Companies Act and the Financial Instruments and Exchange Act.」
Kainan Audit Corporation has continued to conduct the accounting audit following the change in audit firms. - FY2018-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Kainan Audit Corporation of its quarterly consolidated financial statements for the third-quarter consolidated accounting period, from 1 October 2017 to 31 December 2017, and the cumulative third-quarter period, from 1 April 2017 to 31 December 2017.」
It is reconfirmed that Kainan Audit Corporation conducted the quarterly review for the current third quarter. - FY2018-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Kainan Audit Corporation of its quarterly consolidated financial statements for the second-quarter consolidated accounting period, from 1 July 2017 to 30 September 2017, and the cumulative second-quarter period, from 1 April 2017 to 30 September 2017.」
It is reconfirmed that Kainan Audit Corporation conducted the quarterly review for the current second quarter. - FY2018-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Kainan Audit Corporation of its quarterly consolidated financial statements for the first-quarter consolidated accounting period, from 1 April 2017 to 30 June 2017, and the cumulative first-quarter period, from 1 April 2017 to 30 June 2017.」
It is reconfirmed that Kainan Audit Corporation conducted the quarterly review for the current first quarter. - FY2017RestatedAnnual report
「Previous consolidated fiscal year and previous fiscal year: Shin-Nihon Limited Current consolidated fiscal year and current fiscal year: Kainan Audit Corporation」
The annual report reconfirms that the auditor for the current year is Kainan Audit Corporation. - FY2017-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Kainan Audit Corporation of its quarterly consolidated financial statements for the third-quarter consolidated accounting period, from 1 October 2016 to 31 December 2016, and the cumulative third-quarter period, from 1 April 2016 to 31 December 2016.」
It is reconfirmed that Kainan Audit Corporation conducted the quarterly review in the third quarter of the 63rd fiscal year. - FY2017-Q2RestatedAnnual report
「The 62nd consolidated fiscal year: Shin-Nihon Limited The 63rd fiscal year's second quarter consolidated accounting period and cumulative second-quarter period: Kainan Audit Corporation」
It is reconfirmed that Kainan Audit Corporation conducted the quarterly review in the second quarter of the 63rd fiscal year. - FY2017-Q1First statedAnnual report
「The Company's auditor changed as follows: The 62nd consolidated fiscal year: Shin-Nihon Limited The 63rd fiscal year's first quarter consolidated accounting period and cumulative first-quarter period: Kainan Audit Corporation」
The disclosure states that the auditor changed from Shin-Nihon Limited to Kainan Audit Corporation from the first quarter of the 63rd fiscal year.