Komori
Nitchitsu (7021) · FactRestated

Change of Audit Firm

First written in FY2020-Q1. 15 of 17 entries say "Restated". Latest entry: FY2026-H1.

17entries
7years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2020-Q1 – FY2026-H12019: 220192020: 320202021: 320212022: 320222023: 320232024: 220242025: 12025
Same theme, other companies
Change in Audit Firm and Quarterly Review FrameworkA theme 123 companies write about · 1 as a headwind · 1 as a tailwind

86 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 123 companies compared. The sentences above are computed from all 123.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has received an interim review of its interim consolidated financial statements for the interim consolidated accounting period from 1 April 2025 to 30 September 2025 from Taiyo Yugen Audit Corporation.」

    The interim review framework provided by Grant Thornton Taiyo LLC has continued following the change of audit firm.
  2. FY2024Audit continued after the audit firm's administrative sanction disclosureAnnual report

    「Taiyo Yuka Audit Corporation received administrative action from the Financial Services Agency on 26 December 2023, as outlined below.」

    After disclosing the audit firm's administrative sanction and business improvement plan, the Audit and Supervisory Committee considered its expertise, independence and quality-control framework, among other factors, and continued to select the audit firm.
  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 Grant Thornton Taiyo LLC of the quarterly consolidated financial statements for the third quarter of the consolidated accounting period, from 1 October 2023 to 31 December 2023, and the third quarter cumulative period, from 1 April 2023 to 31 December 2023.」

    The quarterly review framework provided by Grant Thornton Taiyo LLC has continued following the change of audit firm.
  4. FY2024-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by Taiyo Audit Corporation of the quarterly consolidated financial statements for the second quarter of the current consolidated fiscal year, covering the period from 1 July 2023 to 30 September 2023, and the cumulative second quarter, covering the period from 1 April 2023 to 30 September 2023.」

    The quarterly review framework provided by Grant Thornton Taiyo LLC has continued following the change of audit firm.
  5. FY2024-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the quarterly consolidated financial statements for the first quarter of the consolidated fiscal year (1 April 2023 to 30 June 2023) and the cumulative period through the first quarter (1 April 2023 to 30 June 2023) have been subject to a quarterly review by 太陽有限責任監査法人.」

    The quarterly review framework provided by Grant Thornton Taiyo LLC has continued following the change of audit firm.
  6. FY2023-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by Taiyo Audit Corporation of the quarterly consolidated financial statements for the third quarter of the current consolidated fiscal year, covering the period from 1 October 2022 to 31 December 2022, and the cumulative third quarter, covering the period from 1 April 2022 to 31 December 2022.」

    The quarterly review framework provided by Grant Thornton Taiyo LLC has continued following the change of audit firm.
  7. FY2023-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2022 to 30 September 2022) and the second-quarter cumulative period (1 April 2022 to 30 September 2022) were reviewed by Taiyo Audit Corporation.」

    The quarterly review framework provided by Grant Thornton Taiyo LLC has continued following the change of audit firm.
  8. FY2023-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by Taiyo Audit Corporation of the quarterly consolidated financial statements for the first quarter of the current consolidated fiscal year, covering the period from 1 April 2022 to 30 June 2022, and the cumulative first quarter, covering the period from 1 April 2022 to 30 June 2022.」

    The quarterly review framework provided by Grant Thornton Taiyo LLC has continued following the change of audit firm.
  9. FY2022-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Taiyo Audit Corporation of its quarterly consolidated financial statements for the third quarter of the consolidated fiscal year (from 1 October 2021 to 31 December 2021) and the cumulative third quarter (from 1 April 2021 to 31 December 2021).」

    The quarterly review framework provided by Grant Thornton Taiyo LLC has continued following the change of audit firm.
  10. 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 Taiyo Audit Corporation of its quarterly consolidated financial statements for the second quarter of the consolidated fiscal year (from 1 July 2021 to 30 September 2021) and the cumulative second quarter (from 1 April 2021 to 30 September 2021).」

    The quarterly review framework provided by Grant Thornton Taiyo LLC has continued following the change of audit firm.
  11. 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 Grant Thornton Taiyo LLC of the quarterly consolidated financial statements for the first quarter of the consolidated accounting period, from 1 April 2021 to 30 June 2021, and the first quarter cumulative period, from 1 April 2021 to 30 June 2021.」

    The quarterly review framework provided by Grant Thornton Taiyo LLC has continued following the change of audit firm.
  12. FY2021-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2020 to 31 December 2020) and the third-quarter cumulative period (1 April 2020 to 31 December 2020) were reviewed by Taiyo Audit Corporation.」

    The quarterly review framework provided by Grant Thornton Taiyo LLC has continued following the change of audit firm.
  13. FY2021-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2020 to 30 September 2020) and the second-quarter cumulative period (1 April 2020 to 30 September 2020) were reviewed by Taiyo Audit Corporation.」

    The quarterly review framework provided by Grant Thornton Taiyo LLC has continued following the change of audit firm.
  14. FY2021-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 April 2020 to 30 June 2020) and the first-quarter cumulative period (1 April 2020 to 30 June 2020) were reviewed by Taiyo Audit Corporation.」

    The quarterly review framework provided by Grant Thornton Taiyo LLC has continued following the change of audit firm.
  15. FY2020-Q3RestatedAnnual report

    「Consolidated fiscal year 94　Deloitte Touche Tohmatsu LLC Third quarter of consolidated fiscal year 95 and third quarter cumulative period　Grant Thornton Taiyo LLC」

    In the third quarter of consolidated fiscal year 95, the quarterly review was also conducted by Grant Thornton Taiyo LLC, and the framework following the change of audit firm remained in place.
  16. FY2020-Q2RestatedAnnual report

    「Consolidated fiscal year 94　Deloitte Touche Tohmatsu LLC Second quarter of consolidated fiscal year 95 and second quarter cumulative period　Grant Thornton Taiyo LLC」

    In the second quarter of consolidated fiscal year 95, the quarterly review was also conducted by Grant Thornton Taiyo LLC, and the framework following the change of audit firm remained in place.
  17. FY2020-Q1First statedAnnual report

    「The Company's audit firm has changed as follows. Consolidated fiscal year 94　Deloitte Touche Tohmatsu LLC First quarter of consolidated fiscal year 95 and first quarter cumulative period　Grant Thornton Taiyo LLC」

    The audit firm changed from Deloitte Touche Tohmatsu LLC to Grant Thornton Taiyo LLC from the first quarter of consolidated fiscal year 95.
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Nitchitsu's next results are scheduled for 2026-11-13. Read the earnings preview
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