Review of audit arrangements following a change in accounting auditor
First written in FY2021. 2 of 5 entries say "Restated". Latest entry: FY2026.
- FY2026AdvancedAnnual report
「(Continuing audit period) 5 years」
The continuing audit period by Toho Audit Corporation reached 5 years, and the audit structure provided by the firm remains in place. - FY2025AdvancedAnnual report
「(Continuing audit period) 4 years」
The continuing audit period by Toho Audit Corporation reached 4 years, confirming the continuation of the audit structure. - FY2024RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received an audit by Toho Audit Corporation of its consolidated financial statements for the consolidated fiscal year from 1 April 2023 to 31 March 2024 and its financial statements for the fiscal year from 1 April 2023 to 31 March 2024.」
The company continues to receive annual audits from Toho Audit Corporation, which was appointed in FY2021, and states that the continuing audit period is 3 years. - FY2024-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by Toho Audit Corporation of its quarterly consolidated financial statements for the third quarter of the consolidated accounting period, from 1 October 2023 to 31 December 2023, and the cumulative third quarter, from 1 April 2023 to 31 December 2023.」
The company continues to receive quarterly reviews from Toho Audit Corporation, which was appointed in FY2021. - FY2021AchievedAnnual report
「The company decided to review its accounting auditor because the existing audit firm's engagement with the company had continued for an extended period and the company had been informed that audit hours and fees would increase. After comprehensively considering the appropriateness of the audit structure and audit fees relative to the scale of the group's business, it appointed Toho Audit Corporation as its new accounting auditor.」
The accounting auditor changed from EY ShinNihon LLC to Toho Audit Corporation, which was appointed on 29 June 2021.