Komori
Three F (7544) · FactPeriod of continuous audits: 7 years

Change of Audit Firm

First written in FY2020-Q1. 12 of 18 entries say "Restated". Latest entry: FY2026.

18entries
8years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2020-Q1 – FY20262019: 220192020: 220202021: 320212022: 320222023: 420232024: 220242025: 120252026: 12026
Same theme, other companies
Change in the Independent AuditorA theme 771 companies write about · 1 as a headwind · 34 as a tailwind
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 771 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026Period of continuous audits: 7 yearsAnnual report

    「7 years」

    The period of continuous audits by OAG Audit Corporation increased from 6 years in the previous fiscal year to 7 years.
  2. FY2025Six-year period of continuous auditsAnnual report

    「b. Period of continuous audits: 6 years」

    The audit by OAG Audit Corporation continues, and the period of continuous audits increased from 5 years in the previous fiscal year to 6 years.
  3. FY2024Five-year period of continuous auditsAnnual report

    「b. Period of continuous audits: 5 years」

    The audit by OAG Audit Corporation continues, and the period of continuous audits increased from 4 years in the previous fiscal year to 5 years.
  4. FY2024-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by OAG Audit Corporation of the quarterly consolidated financial statements for the consolidated accounting period from 1 September 2023 to 30 November 2023 and the cumulative consolidated period from 1 March 2023 to 30 November 2023.」

    The third-quarter review by OAG Audit Corporation continues.
  5. FY2024-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by OAG Audit Corporation of the quarterly consolidated financial statements for the consolidated accounting period from 1 June 2023 to 31 August 2023 and the cumulative consolidated period from 1 March 2023 to 31 August 2023.」

    The second-quarter review by OAG Audit Corporation continues.
  6. FY2024-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by OAG Audit Corporation of the quarterly consolidated financial statements for the consolidated accounting period from 1 March 2023 to 31 May 2023 and the cumulative consolidated period from 1 March 2023 to 31 May 2023.」

    The first-quarter review by OAG Audit Corporation continues.
  7. FY2023Period of continuous audits: 4 yearsAnnual report

    「b. Period of continuous audits: 4 years」

    The audit by OAG Audit Corporation continues, and the period of continuous audits increased from 3 years in the previous fiscal year to 4 years.
  8. FY2023-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by OAG Audit Corporation of the quarterly consolidated financial statements for the consolidated accounting period from 1 September 2022 to 30 November 2022 and the cumulative consolidated period from 1 March 2022 to 30 November 2022.」

    The third-quarter review by OAG Audit Corporation continues.
  9. FY2023-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by OAG Audit Corporation of the quarterly consolidated financial statements for the consolidated accounting period from 1 March 2022 to 31 May 2022 and the cumulative consolidated period from 1 March 2022 to 31 May 2022.」

    The quarterly review by OAG Audit Corporation continues.
  10. FY2022Period of continuous audits: 3 yearsAnnual report

    「Our audit firm is OAG Audit Corporation, and the period of continuous audits is 3 years.」

    The audit by OAG Audit Corporation continues, and the period of continuous audits increased from 2 years in the previous fiscal year to 3 years.
  11. FY2022-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by OAG Audit Corporation of the quarterly consolidated financial statements for the consolidated accounting period from 1 September 2021 to 30 November 2021 and the cumulative consolidated period from 1 March 2021 to 30 November 2021.」

    The quarterly review by OAG Audit Corporation, from which the audit firm changed in the first quarter of fiscal year 39, continues.
  12. FY2022-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by OAG Audit Corporation of the quarterly consolidated financial statements for the consolidated accounting period from 1 June 2021 to 31 August 2021 and the cumulative consolidated period from 1 March 2021 to 31 August 2021.」

    The quarterly review by OAG Audit Corporation, from which the audit firm changed in the first quarter of fiscal year 39, continues.
  13. FY2022-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by OAG Audit Corporation of the quarterly consolidated financial statements for the consolidated accounting period from 1 March 2021 to 31 May 2021 and the cumulative consolidated period from 1 March 2021 to 31 May 2021.」

    The quarterly review by OAG Audit Corporation, from which the audit firm changed in the first quarter of fiscal year 39, continues.
  14. FY2021RestatedAnnual report

    「Our audit firm is OAG Audit Corporation, and the period of continuous audits is 2 years.」

    The audit by OAG Audit Corporation, from which the audit firm changed in the first quarter of fiscal year 39, continues.
  15. FY2021-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by OAG Audit Corporation of the quarterly consolidated financial statements for the consolidated accounting period from 1 March 2020 to 31 May 2020 and the cumulative consolidated period from 1 March 2020 to 31 May 2020.」

    The quarterly review by OAG Audit Corporation, from which the audit firm changed in the first quarter of fiscal year 39, continues.
  16. FY2020-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by OAG Audit Corporation of the quarterly consolidated financial statements for the consolidated accounting period from 1 September 2019 to 30 November 2019 and the cumulative consolidated period from 1 March 2019 to 30 November 2019.」

    The third-quarter review by OAG Audit Corporation, from which the audit firm changed in the first quarter of fiscal year 39, continues.
  17. FY2020-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by OAG Audit Corporation of the quarterly consolidated financial statements for the consolidated accounting period from 1 June 2019 to 31 August 2019 and the cumulative consolidated period from 1 March 2019 to 31 August 2019.」

    The quarterly review by OAG Audit Corporation, from which the audit firm changed in the first quarter of fiscal year 39, continues.
  18. FY2020-Q1First statedAnnual report

    「In addition, our audit firm changed as follows. Consolidated fiscal year 38: Deloitte Touche Tohmatsu LLC Consolidated accounting period and cumulative period for the first quarter of fiscal year 39: OAG Audit Corporation」

    For the first time, states that the audit firm changed from Deloitte Touche Tohmatsu LLC to OAG Audit Corporation from the first quarter of fiscal year 39.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
No upcoming earnings preview for Three F yet.
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Change of Audit Firm | Three F Co.,Ltd. (7544) | Komori