Evaluation of and Ongoing Engagement with the Accounting Auditor by the Audit & Supervisory Board
First written in FY2019. 3 of 4 entries say "Restated". Latest entry: FY2022.
21 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The Company’s Audit & Supervisory Board members and Audit & Supervisory Board evaluate the audit firm based on the Practical Guidelines for Establishing Evaluation Criteria for Accounting Auditors prescribed by the Public Interest Incorporated Association Japan Audit & Supervisory Board Members Association, covering the audit firm’s quality control, audit team, audit fees, communication with Audit & Supervisory Board members and others, relationships with management and others, fraud risks and other matters. In addition, the Audit & Supervisory Board communicates with the audit firm quarterly.」
The Company continues the Audit & Supervisory Board’s evaluation of the accounting auditor and quarterly communication with the audit firm. - FY2021RestatedAnnual report
「The Company’s Audit & Supervisory Board members and Audit & Supervisory Board evaluate the audit firm based on the Practical Guidelines for Establishing Evaluation Criteria for Accounting Auditors prescribed by the Public Interest Incorporated Association Japan Audit & Supervisory Board Members Association, covering the audit firm’s quality control, audit team, audit fees, communication with Audit & Supervisory Board members and others, relationships with management and others, fraud risks and other matters. In addition, the Audit & Supervisory Board communicates with the audit firm quarterly.」
The Company continues the Audit & Supervisory Board’s evaluation of the accounting auditor and quarterly communication with the audit firm. - FY2020RestatedAnnual report
「The Company’s Audit & Supervisory Board members and Audit & Supervisory Board evaluate the audit firm based on the Practical Guidelines for Establishing Evaluation Criteria for Accounting Auditors prescribed by the Public Interest Incorporated Association Japan Audit & Supervisory Board Members Association, covering the audit firm’s quality control, audit team, audit fees, communication with Audit & Supervisory Board members and others, relationships with management and others, fraud risks and other matters. In addition, the Audit & Supervisory Board communicates with the audit firm quarterly.」
The Company continues the Audit & Supervisory Board’s evaluation of the accounting auditor and quarterly communication with the audit firm. - FY2019First statedAnnual report
「The Company’s Audit & Supervisory Board members and Audit & Supervisory Board evaluate the audit firm based on the Practical Guidelines for Establishing Evaluation Criteria for Accounting Auditors prescribed by the Japan Audit & Supervisory Board Members Association, covering the audit firm’s quality control, audit team, audit fees, communication with Audit & Supervisory Board members and others, relationships with management and others, fraud risks and other matters. In addition, the Audit & Supervisory Board communicates with the audit firm quarterly.」
The Company described a system under which the Audit & Supervisory Board evaluates the accounting auditor based on evaluation criteria and communicates with the audit firm quarterly.