Changes in Certified Public Accountants, Etc., and Appointment of a Temporary Accounting Auditor
baby calendar Inc.
東光有限責任監査法人 stated that it would be difficult to secure an audit structure capable of addressing corrections to prior-period financial statements.
Under the new audit structure, the Company will review the necessary accounting treatment and proceed with the audit process, while working to ensure appropriate disclosure. The Company will also work to stabilize its audit structure going forward.
If any matters requiring disclosure arise in the future, the Company will promptly announce them.
| Item | Details |
|---|---|
| Event name | Changes in Certified Public Accountants, Etc., and Appointment of a Temporary Accounting Auditor |
| Date of occurrence | 22 April 2026 |
| Subject Entity | baby calendar Inc. |
| Cause | 東光有限責任監査法人 stated that it would be difficult to secure an audit structure capable of addressing corrections to prior-period financial statements. |
| Outlook | Under the new audit structure, the Company will review the necessary accounting treatment and proceed with the audit process, while working to ensure appropriate disclosure. The Company will also work to stabilize its audit structure going forward. |
| Planned follow-up disclosure | If any matters requiring disclosure arise in the future, the Company will promptly announce them. |
Items this document does not state (19)
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.東光有限責任監査法人 stated that it would be difficult to establish a structure capable of handling additional audit procedures, including those related to corrections to prior-period financial statements. The Company determined that 監査法人アリア was suitable after comprehensively considering its business scale and activities, structure for addressing corrections to prior-period financial statements, expertise, independence, quality control framework, and the appropriateness of its audit fees.