Administrative Sanctions Against and Planned Change of Accounting Auditor
First written in FY2025. 1 of 3 entries say "Mitigated", first in FY2026-H1. Latest entry: FY2026.
1 other company's latest entry also says "Restated".
- FY2026RestatedAnnual report
「The company’s accounting auditor, アスカ監査法人, was denied registration on the audit firm roster for listed companies and other entities by the Japanese Institute of Certified Public Accountants, and the company received notification of this on 23 May 2025. As a result, it became impossible for the audit firm to continue auditing the company, and the accounting auditor changed from アスカ監査法人 to 監査法人八雲 upon completion of the audit for the 48th fiscal year.」
The change from アスカ監査法人 to 監査法人八雲 carried out in the previous fiscal year, including the reasons and background for the change, has been disclosed for the full fiscal year. - FY2026-H1MitigatedAnnual report
「The company's audit firm has changed as follows: 48th fiscal year: アスカ監査法人 Interim accounting period of the 49th fiscal year: 監査法人八雲」
The company has disclosed that its audit firm changed from アスカ監査法人, which received an administrative sanction in the previous fiscal year, to 監査法人八雲, and that the planned change announced in the previous fiscal year was implemented. - FY2025First statedAnnual report
「The accounting auditor, アスカ監査法人, received the following measures from the Financial Services Agency on 17 January 2025: ・Six-month suspension of operations related to entering into new contracts (from 20 January 2025 to 19 July 2025) ・Business improvement order (improvement of the business management system)」
The company has disclosed that its accounting auditor received a six-month suspension of operations related to entering into new contracts and a business improvement order from the Financial Services Agency. It also plans to change its accounting auditor from アスカ監査法人 to 監査法人八雲, subject to approval of the proposals at the Annual General Meeting of Shareholders. Having received a progress report on the business improvement plan, the company has determined that the firm's eligibility to serve as accounting auditor and the reliability of its audits will be maintained.