Change in Independent Auditor
First written in FY2017. 20 of 23 entries say "Restated". Latest entry: FY2027-H1.
- FY2027-H1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company is undergoing an interim review by SCS International LLC of the interim consolidated financial statements for the interim consolidated period (from 1 February 2026 to 31 July 2026).」
The interim review by SCS International LLC, to which the auditor changed from the previous interim consolidated period, is continuing. - FY2026-H1Second change of accounting auditorAnnual report
「The company's auditor has changed as follows. Consolidated fiscal year 74: Asuka Audit Corporation. Interim consolidated period of fiscal year 75: SCS International LLC.」
The accounting auditor changed again from Asuka Audit Corporation to SCS International LLC, which conducted the interim review during the current interim consolidated period. - FY2025-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company is undergoing a quarterly review by Asuka Audit Corporation of the consolidated financial statements for the first quarter (from 1 February 2024 to 30 April 2024) and the cumulative first-quarter period (from 1 February 2024 to 30 April 2024).」
The quarterly review by Asuka Audit Corporation is continuing. - FY2024RestatedAnnual report
「The company has entered into an audit agreement with Asuka Audit Corporation and is undergoing an accounting audit.」
The accounting audit by Asuka Audit Corporation, to which the auditor changed in the previous fiscal year, is continuing. - FY2024-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company is undergoing a quarterly review by Asuka Audit Corporation of the consolidated financial statements for the second quarter (from 1 May 2023 to 31 July 2023) and the cumulative second-quarter period (from 1 February 2023 to 31 July 2023).」
The second-quarter review by Asuka Audit Corporation is continuing. - FY2023-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company is undergoing a quarterly review by Asuka Audit Corporation of the consolidated financial statements for the third quarter (from 1 August 2022 to 31 October 2022) and the cumulative third-quarter period (from 1 February 2022 to 31 October 2022).」
The third-quarter review by Asuka Audit Corporation is continuing. - FY2023-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company is undergoing a quarterly review by Asuka Audit Corporation of the consolidated financial statements for the second quarter and the cumulative second-quarter period.」
The second-quarter review by Asuka Audit Corporation, to which the auditor changed in the previous fiscal year, is continuing. - FY2023-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company is undergoing a quarterly review by Asuka Audit Corporation of the consolidated financial statements for the first quarter (from 1 February 2022 to 30 April 2022) and the cumulative first-quarter period (from 1 February 2022 to 30 April 2022).」
The first-quarter review by Asuka Audit Corporation, to which the auditor changed in the previous fiscal year, is continuing. - FY2022-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company is undergoing a quarterly review by Asuka Audit Corporation of the consolidated financial statements for the third quarter (from 1 August 2021 to 31 October 2021) and the cumulative third-quarter period (from 1 February 2021 to 31 October 2021).」
The third-quarter review by Asuka Audit Corporation, to which the auditor changed in the previous fiscal year, is continuing. - FY2022-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company is undergoing a quarterly review by Asuka Audit Corporation of the consolidated financial statements for the second quarter (from 1 May 2021 to 31 July 2021) and the cumulative second-quarter period (from 1 February 2021 to 31 July 2021).」
The second-quarter review by Asuka Audit Corporation, to which the auditor changed in the previous fiscal year, is continuing. - FY2022-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company is undergoing a quarterly review by Asuka Audit Corporation of the consolidated financial statements for the first quarter (from 1 February 2021 to 30 April 2021) and the cumulative first-quarter period (from 1 February 2021 to 30 April 2021).」
The first-quarter review by Asuka Audit Corporation, to which the auditor changed in the previous fiscal year, is continuing. - FY2021RestatedAnnual report
「The company has entered into an audit agreement with Asuka Audit Corporation and is undergoing an accounting audit.」
The accounting audit by Asuka Audit Corporation, to which the auditor changed in the previous fiscal year, is continuing. - FY2021-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company is undergoing a quarterly review by Asuka Audit Corporation of the consolidated financial statements for the third quarter (from 1 August 2020 to 31 October 2020) and the cumulative third-quarter period (from 1 February 2020 to 31 October 2020).」
The third-quarter review by Asuka Audit Corporation, to which the auditor changed in the previous fiscal year, is continuing. - FY2021-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company is undergoing a quarterly review by Asuka Audit Corporation of the consolidated financial statements for the first quarter (from 1 February 2020 to 30 April 2020) and the cumulative first-quarter period (from 1 February 2020 to 30 April 2020).」
The first-quarter review by Asuka Audit Corporation, to which the auditor changed in the previous fiscal year, is continuing. - FY2020-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company is undergoing a quarterly review by Asuka Audit Corporation of the consolidated financial statements for the third quarter (from 1 August 2019 to 31 October 2019) and the cumulative third-quarter period (from 1 February 2019 to 31 October 2019).」
The third-quarter review by Asuka Audit Corporation, to which the auditor changed in the previous fiscal year, is continuing. - FY2020-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company is undergoing a quarterly review by Asuka Audit Corporation of the consolidated financial statements for the second quarter (from 1 May 2019 to 31 July 2019) and the cumulative second-quarter period (from 1 February 2019 to 31 July 2019).」
The second-quarter review by Asuka Audit Corporation, to which the auditor changed in the previous fiscal year, is continuing. - FY2020-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company is undergoing a quarterly review by Asuka Audit Corporation of the consolidated financial statements for the first quarter (from 1 February 2019 to 30 April 2019) and the cumulative first-quarter period (from 1 February 2019 to 30 April 2019).」
The first-quarter review by Asuka Audit Corporation, to which the auditor changed in the previous fiscal year, is continuing. - FY2019-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company is undergoing a quarterly review by Asuka Audit Corporation of the consolidated financial statements for the third quarter (from 1 August 2018 to 31 October 2018) and the cumulative third-quarter period (from 1 February 2018 to 31 October 2018).」
The third-quarter review by Asuka Audit Corporation, to which the auditor changed in the previous fiscal year, is continuing. - FY2019-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company is undergoing a quarterly review by Asuka Audit Corporation of the consolidated financial statements for the second quarter and the cumulative second-quarter period.」
The quarterly review by Asuka Audit Corporation, to which the auditor changed in the previous fiscal year, is continuing. - FY2019-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company is undergoing a quarterly review by Asuka Audit Corporation of the consolidated financial statements for the first quarter and the cumulative first-quarter period.」
The quarterly review by Asuka Audit Corporation, to which the auditor changed in the previous fiscal year, is continuing. - FY2018RestatedAnnual report
「The company has entered into an audit agreement with Asuka Audit Corporation and is undergoing an accounting audit.」
The audit agreement and accounting audit with Asuka Audit Corporation, to which the auditor changed in the previous fiscal year, are continuing. - FY2018-Q1AchievedAnnual report
「The company's auditor has changed as follows. Consolidated fiscal year 66: Yusei Audit Corporation. First quarter of consolidated fiscal year 67 and cumulative first-quarter period: Asuka Audit Corporation.」
Asuka Audit Corporation, appointed in the previous fiscal year, conducted the quarterly review for the first quarter of consolidated fiscal year 67, and the change in accounting auditors has been completed. - FY2017First statedAnnual report
「Yusei Audit Corporation, the company's accounting auditor, left office upon the expiration of its term at the conclusion of the 66th Annual General Meeting of Shareholders held on 26 April 2017. At that meeting, Asuka Audit Corporation was newly appointed as the accounting auditor.」
The company states that, following the expiration of the accounting auditor's term at the conclusion of the Annual General Meeting of Shareholders, the accounting auditor changed from Yusei Audit Corporation to Asuka Audit Corporation.