Change in Audit Firm
First written in FY2021-Q3. 5 of 8 entries say "Restated". Latest entry: FY2024.
- FY2024RestatedAnnual report
「Fiscal year 10 (from 1 September 2022 to 31 August 2023, consolidated and non-consolidated): ES Next Limited Liability Audit Corporation Fiscal year 11 (from 1 September 2023 to 31 August 2024, consolidated and non-consolidated): Moore Mirai Audit Corporation」
The current consolidated fiscal year confirms the change from ES Next Limited Liability Audit Corporation to Moore Mirai Audit Corporation. - FY2024-Q1RestatedAnnual report
「The Company's audit firms changed as follows: Fiscal year 10 consolidated accounting year: ES Next Limited Liability Audit Corporation; first quarter consolidated accounting period and cumulative first quarter consolidated period of fiscal year 11: Moore Mirai Audit Corporation」
The change from ES Next Limited Liability Audit Corporation in the previous consolidated fiscal year to Moore Mirai Audit Corporation continued to be reported, with Moore Mirai Audit Corporation serving as the audit firm responsible for the review in the first quarter of fiscal year 11. - FY2023Audit firm changedAnnual report
「Following approval of the proposal to appoint the accounting auditor at the 10th Annual General Meeting of Shareholders held on 29 November 2023, the accounting auditor changed from ES Next Limited Liability Audit Corporation to Moore Mirai Audit Corporation effective that date.」
The disclosure describes the change from ES Next Limited Liability Audit Corporation to Moore Mirai Audit Corporation as a change made as of the filing date following approval at the Annual General Meeting of Shareholders. - 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 ES Next Limited Liability Audit Corporation of its quarterly consolidated financial statements for the second quarter consolidated accounting period (from 1 December 2022 to 28 February 2023) and the cumulative second quarter consolidated period (from 1 September 2022 to 28 February 2023).」
The Company continued to disclose that it underwent a quarterly review by ES Next Limited Liability Audit Corporation. - 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 ES Next Limited Liability Audit Corporation of its quarterly consolidated financial statements for the third quarter consolidated accounting period (from 1 March 2022 to 31 May 2022) and the cumulative third quarter consolidated period (from 1 September 2021 to 31 May 2022).」
The Company continued to disclose that it underwent a quarterly review by ES Next Limited Liability Audit Corporation. - FY2022-Q2Change in corporate structureAnnual report
「As ES Next Audit Corporation transitioned to a limited liability audit corporation effective 21 February 2022, its name was changed to ES Next Limited Liability Audit Corporation.」
The disclosure states that ES Next Audit Corporation, as previously reported, transitioned to a limited liability audit corporation effective 21 February 2022 and changed its name. - FY2021RestatedAnnual report
「Fiscal year 7 (non-consolidated): Gyosei Audit Corporation Fiscal year 8 (consolidated and non-consolidated): ES Next Audit Corporation」
The annual report confirms that the audit firm for both the consolidated and non-consolidated accounts in fiscal year 8 was ES Next Audit Corporation, following a change from the previous fiscal year. - FY2021-Q3First statedAnnual report
「The Company's audit firms changed as follows: Fiscal year 7: Gyosei Audit Corporation Third quarter consolidated accounting period and cumulative third quarter consolidated period of fiscal year 8: ES Next Audit Corporation」
The disclosure states that the audit firm changed from Gyosei Audit Corporation to ES Next Audit Corporation from the third quarter consolidated accounting period and cumulative period of fiscal year 8.