Change of audit firm
First written in FY2017-Q2. 4 of 8 entries say "Restated". Latest entry: FY2025.
- FY2025RestatedAnnual report
「清陽監査法人, which had been the Company's accounting auditor, reached the end of its term upon the conclusion of the 37th Annual General Meeting of Shareholders, scheduled to be held on 29 June 2023.」
The Company continues to appoint フェイス監査法人, which changed from 清陽監査法人, as its accounting auditor for the current fiscal year. - 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 フェイス監査法人 of its interim consolidated financial statements for the interim consolidated accounting period from 1 April 2024 to 30 September 2024.」
フェイス監査法人, which changed from 清陽監査法人, conducted the interim review for the current interim consolidated accounting period. - FY2024-Q1The audit firm changed from 監査法人元和 to フェイス監査法人Annual report
「37th consolidated fiscal year: 清陽監査法人; consolidated accounting period for the first quarter and cumulative first quarter of the 38th fiscal year: フェイス監査法人」
From the first quarter of the 38th fiscal year, the audit firm changed from 清陽監査法人 to フェイス監査法人. - FY2022The reason for the change of audit firm and the duration of the engagement are specifiedAnnual report
「As 監査法人元和, which had been the Company's accounting auditor, became unable to sufficiently maintain the systems needed to ensure that accounting audits would be conducted properly and appropriately in the future, the Company compared and considered various factors, including the appropriateness of its business scale and audit fees, and comprehensively considered the audit firm's scale, quality control system, independence and expertise. As a result, the Company determined that 清陽監査法人 was suitable to serve as its accounting auditor and appointed it as such.」
The reasons for changing to 清陽監査法人 are stated, including the comparison and consideration of 監査法人元和's organizational capabilities, scale, quality control, independence and expertise. - FY2022-Q3RestatedAnnual report
「35th consolidated fiscal year: 監査法人元和; consolidated accounting period for the third quarter and cumulative third quarter of the 36th fiscal year: 清陽監査法人」
It has been reconfirmed that 清陽監査法人 conducted the quarterly review for the third quarter of the 36th fiscal year. - FY2022-Q1The audit firm changed from 監査法人元和 to 清陽監査法人Annual report
「The Company's audit firm has changed as follows: 35th consolidated fiscal year: 監査法人元和; consolidated accounting period for the first quarter and cumulative first quarter of the 36th fiscal year: 清陽監査法人」
From the first quarter of the 36th fiscal year, the audit firm changed from 監査法人元和 to 清陽監査法人. - FY2017RestatedAnnual report
「The Company has appointed 監査法人元和 as its accounting auditor under the Companies Act and the Financial Instruments and Exchange Act.」
監査法人元和, which changed from the second quarter, is listed as the accounting auditor for the current fiscal year. - FY2017-Q2First statedAnnual report
「The Company's audit firms have changed as follows: Consolidated fiscal year 30: 双葉監査法人; consolidated accounting period for the second quarter and cumulative period through the second quarter of fiscal year 31: 監査法人元和」
The audit firm changed from 双葉監査法人 to 監査法人元和 from the second quarter of fiscal year 31.