Administrative Action Against the Accounting Auditor and Decision to Continue the Audit Engagement
First written in FY2024. 2 of 3 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2024: 17 of 53 companies on the "Worse" side.
19 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「As a result, the company determined that the audit firm was functioning effectively and that there were no grounds for dismissal or non-reappointment.」
The company continued to determine that there were no grounds for dismissal or non-reappointment of 太陽有限責任監査法人, for which an administrative sanction had been disclosed in the previous fiscal year, because the Audit & Supervisory Board was functioning effectively. - FY2025-H1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company's interim consolidated financial statements for the interim consolidated accounting period from 1 October 2024 through 31 March 2025 were subject to an interim review by 太陽有限責任監査法人.」
The company stated that it had undergone an interim review by 太陽有限責任監査法人, for which an administrative sanction had been disclosed in the previous fiscal year. - FY2024First statedAnnual report
「太陽有限責任監査法人 was subject to a sanction by the Financial Services Agency dated 26 December 2023, suspending operations relating to the conclusion of new engagements for 3 months, from 1 January through 31 March 2024.」
The company disclosed that the audit firm had received a 3-month suspension of operations from the Financial Services Agency, while stating that the Audit & Supervisory Board had conducted a comprehensive review and determined that the audit firm was suitable.