Change of Audit Firm
First written in FY2020-Q1. 6 of 12 entries say "Restated". Latest entry: FY2026-H1.
- FY2026-H1Audit firm changed from the current audit firm to 保森監査法人Annual report
「The Company's audit firm has changed as follows. Consolidated accounting year of the 41st fiscal year アスカ監査法人 Interim consolidated accounting period of the 42nd fiscal year 保森監査法人」
For the interim review during the interim consolidated accounting period of the 42nd fiscal year, the audit firm changed from アスカ監査法人 to 保森監査法人. - FY20256-year audit period; disclosure of disciplinary action against the audit firmAnnual report
「Years of continuous audits 6 years」
The continuous audit period with アスカ監査法人 changed from 5 years in the previous fiscal year to 6 years. The Company also disclosed the disciplinary action by the Financial Services Agency. - FY20245-year audit periodAnnual report
「Years of continuous audits 5 years」
The continuous audit period with アスカ監査法人 changed from 4 years in the previous fiscal year to 5 years. Audit certification fees were ¥24 million. - FY2024-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has had the quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2023 to 30 September 2023) and the second-quarter cumulative consolidated accounting period (1 April 2023 to 30 September 2023) reviewed by アスカ監査法人.」
The quarterly consolidated financial statements for the second quarter of the 40th fiscal year were also reviewed by アスカ監査法人. - FY20234-year audit period; lower audit feesAnnual report
「Audit period 4 years」
The continuous audit period with アスカ監査法人 was 4 years. Audit certification fees decreased from ¥78 million, including the prior period's fees for the amended audit, to ¥25.1 million. - 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 アスカ監査法人 of its quarterly consolidated financial statements for the first quarter of the consolidated fiscal year, covering the period from 1 April 2022 to 30 June 2022, and for the cumulative first quarter, covering the period from 1 April 2022 to 30 June 2022.」
The quarterly consolidated financial statements for the first quarter of the 40th fiscal year were also reviewed by アスカ監査法人. - FY2022Incurred fees for audit of corrected financial statementsAnnual report
「Fees for audit certification services for the current consolidated fiscal year include ¥55 million in fees for the audit of corrected financial statements.」
As a result of corrections to financial statements for prior fiscal years, fees for audit certification services for the current consolidated fiscal year totaled ¥78 million, of which ¥55 million related to the audit of corrected financial statements. - FY2021RestatedAnnual report
「The Company's accounting auditor has changed as follows. Two fiscal years prior and two consolidated fiscal years prior: 明治アーク監査法人 (currently アーク有限責任監査法人) Previous consolidated fiscal year and previous fiscal year: アスカ監査法人」
The company continued to use アスカ監査法人 as its auditor and stated that the continuing audit period was 2 years. - FY2020RestatedAnnual report
「The Company's accounting auditor has changed as follows. Previous consolidated fiscal year and previous fiscal year: 明治アーク監査法人 (currently アーク有限責任監査法人) Current consolidated fiscal year and current fiscal year: アスカ監査法人」
The company continued to state that its current fiscal year audit was conducted by アスカ監査法人. It explained that the reasons for the change in audit firm included an increase in audit hours due to business expansion. - FY2020-Q3RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by アスカ監査法人 of its quarterly consolidated financial statements for the third quarter of the consolidated fiscal year, covering the period from 1 October 2019 to 31 December 2019, and for the cumulative third quarter, covering the period from 1 April 2019 to 31 December 2019.」
The quarterly consolidated financial statements for the third quarter of the 36th fiscal year also continued to be reviewed by アスカ監査法人. - FY2020-Q2RestatedAnnual report
「35th consolidated fiscal year: 明治アーク監査法人 (changed to アーク有限責任監査法人 on 1 July 2019) Second quarter of the 36th consolidated fiscal year and cumulative second quarter: アスカ監査法人」
The company continued to state that the quarterly consolidated financial statements for the second quarter of the 36th fiscal year were reviewed by アスカ監査法人. - FY2020-Q1First statedAnnual report
「The Company's audit firm has changed as follows. 35th consolidated fiscal year: 明治アーク監査法人 First quarter of the 36th consolidated fiscal year and cumulative first quarter: アスカ監査法人」
From the first quarter of the 36th fiscal year, the audit firm changed from 明治アーク監査法人 to アスカ監査法人.