Change of accounting auditor from Deloitte Touche Tohmatsu LLC to Taiyo Yuden Audit Corporation
First written in FY2021. 14 of 16 entries say "Restated". Latest entry: FY2027-H1.
- FY2027-H1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone an interim review by Taiyo LLC of the interim consolidated financial statements for the interim consolidated accounting period from 1 March 2026 to 31 August 2026.」
The interim review of the interim consolidated financial statements continues to be conducted by Taiyo Yuwa Audit Corporation following the change in accounting auditors. - FY2026RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have engaged Taiyo Yuwa Audit Corporation to audit the consolidated financial statements for the consolidated fiscal year (1 March 2025 to 28 February 2026) and the financial statements for the 49th fiscal year (1 March 2025 to 28 February 2026).」
The annual audit continues to be conducted by Taiyo Yuwa Audit Corporation following the change in accounting auditors. - FY2026-H1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have engaged Taiyo Yuwa Audit Corporation to conduct an interim review of the interim consolidated financial statements for the interim consolidated accounting period (1 March 2025 to 31 August 2025).」
It reconfirms that the interim review of the interim consolidated financial statements was conducted by Taiyo Yuwa Audit Corporation following the change in accounting auditors. - FY2025-H1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone an interim review by Taiyo Audit Corporation of its interim consolidated financial statements for the interim consolidated accounting period covering the period from 1 March 2024 to 31 August 2024.」
It reconfirms that the interim review of the interim consolidated financial statements was conducted by Taiyo Yuwa Audit Corporation following the change in accounting auditors. - FY2025-Q1RestatedAnnual 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 first quarter consolidated accounting period and cumulative first quarter consolidated accounting period, covering the period from 1 March 2024 to 31 May 2024.」
It reconfirms that the quarterly consolidated financial statements for the first quarter were reviewed by Taiyo Yuwa Audit Corporation following the change in accounting auditors. - FY2024Disclosure of administrative action against the audit firmAnnual report
「Taiyo Yuwa Audit Corporation, our accounting auditor, received an administrative sanction from the Financial Services Agency dated 26 December 2023 suspending operations related to entering into new contracts for 3 months, from 1 January 2024 to 31 March 2024. The suspension does not apply to renewals of audit contracts with companies already under audit or to new contracts entered into as a result of a company becoming listed. The Audit & Supervisory Board received an explanation of the sanction from Taiyo Yuwa Audit Corporation and determined that it would not affect the firm's eligibility to serve as our accounting auditor.」
It was disclosed that Taiyo Yuwa Audit Corporation, the accounting auditor, received a 3-month suspension of operations related to new contracts from the Financial Services Agency. The Audit & Supervisory Board, however, determined that this would not affect the firm's eligibility to serve as the company's accounting auditor. - 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 Taiyo Audit Corporation of its quarterly consolidated financial statements for the third quarter consolidated accounting period, covering the period from 1 September 2023 to 30 November 2023, and the cumulative third quarter consolidated accounting period, covering the period from 1 March 2023 to 30 November 2023.」
It reconfirms that the quarterly consolidated financial statements for the third quarter were reviewed by Taiyo Yuwa Audit Corporation following the change in accounting auditors. - FY2024-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 consolidated accounting period, covering the period from 1 June 2023 to 31 August 2023, and the cumulative second quarter consolidated accounting period, covering the period from 1 March 2023 to 31 August 2023.」
It reconfirms that the quarterly consolidated financial statements for the second quarter were reviewed by Taiyo Yuwa Audit Corporation following the change in accounting auditors. - FY2024-Q1RestatedAnnual 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 first quarter consolidated accounting period and cumulative first quarter consolidated accounting period, covering the period from 1 March 2023 to 31 May 2023.」
It reconfirms that the quarterly consolidated financial statements for the first quarter were reviewed by Taiyo Yuwa Audit Corporation following the change in accounting auditors. - FY2023-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 consolidated accounting period, covering the period from 1 September 2022 to 30 November 2022, and the cumulative third quarter consolidated accounting period, covering the period from 1 March 2022 to 30 November 2022.」
It reconfirms that the quarterly consolidated financial statements for the third quarter were reviewed by Taiyo Yuwa Audit Corporation following the change in accounting auditors. - FY2023-Q1RestatedAnnual 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 first quarter consolidated accounting period and cumulative first quarter consolidated accounting period, covering the period from 1 March 2022 to 31 May 2022.」
It reconfirms that the quarterly consolidated financial statements for the first quarter were reviewed by Taiyo Yuwa Audit Corporation following the change in accounting auditors. - FY2022RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have engaged Taiyo Yuwa Audit Corporation to audit the consolidated financial statements for the consolidated fiscal year (1 March 2021 to 28 February 2022) and the financial statements for the 45th fiscal year (1 March 2021 to 28 February 2022).」
It reconfirms that the annual audit was conducted by Taiyo Yuwa Audit Corporation following the change in accounting auditors. - FY2022-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have engaged Taiyo Yuwa Audit Corporation to conduct a quarterly review of the quarterly consolidated financial statements for the third quarter consolidated accounting period (1 September 2021 to 30 November 2021) and the third quarter consolidated cumulative period (1 March 2021 to 30 November 2021).」
It reconfirms that the quarterly consolidated financial statements for the third quarter were reviewed by Taiyo Yuwa Audit Corporation following the change in accounting auditors. - FY2022-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have engaged Taiyo Yuwa Audit Corporation to conduct a quarterly review of the quarterly consolidated financial statements for the second quarter consolidated accounting period (1 June 2021 to 31 August 2021) and the second quarter consolidated cumulative period (1 March 2021 to 31 August 2021).」
It reconfirms that the quarterly consolidated financial statements for the second quarter were reviewed by Taiyo Yuwa Audit Corporation following the change in accounting auditors. - FY2022-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have engaged Taiyo Yuwa Audit Corporation to conduct a quarterly review of the quarterly consolidated financial statements for the first quarter consolidated accounting period (1 March 2021 to 31 May 2021) and the first quarter consolidated cumulative period (1 March 2021 to 31 May 2021).」
The filing states that the quarterly consolidated financial statements for the first quarter of the 45th fiscal year were reviewed by Taiyo Yuwa Audit Corporation. It reconfirms the arrangements following the change in accounting auditors from the previous fiscal year. - FY2021First statedAnnual report
「At the 44th annual general meeting of shareholders held on 27 May 2021, the proposal to appoint the independent auditor was submitted for approval, and the appointment of Taiyo Audit Corporation as the independent auditor was approved.」
The Company disclosed that, with the approval of the 44th annual general meeting of shareholders, the independent auditor changed from Deloitte Touche Tohmatsu LLC to Taiyo Audit Corporation.