Introducing New Audit Perspectives Through a Change in Accounting Auditor
First written in FY2023. 3 of 5 entries say "Restated". Latest entry: FY2025.
- FY2025RestatedAnnual report
「For the accounting audit, the Company has entered into an audit agreement with Akari Audit Corporation. The firm reviews the financial statements and their accompanying schedules prepared under the Companies Act and the documents prepared under the Financial Instruments and Exchange Act, while information is also shared at audit reporting meetings held quarterly by the accounting auditor.」
The accounting audit and quarterly audit reporting meetings conducted by Akari Audit Corporation, which changed from Taiyo Audit Corporation, have continued. - FY2025-Q1RestatedAnnual report
「The Company has undergone a quarterly review of its quarterly consolidated financial statements by Akari Audit Corporation.」
Quarterly reviews by Akari Audit Corporation, which changed from the previous fiscal year's auditor, have continued. - FY2024RestatedAnnual report
「30th consolidated fiscal year: Akari Audit Corporation」
Following the change from Taiyo Audit Corporation to Akari Audit Corporation in the previous fiscal year, Akari Audit Corporation handled the accounting audit for the current fiscal year. - FY2024-Q1AchievedAnnual report
「The Company has undergone a quarterly review of its quarterly consolidated financial statements by Akari Audit Corporation. The Company's audit firm has changed as follows: 29th consolidated fiscal year: Taiyo Audit Corporation First quarter and cumulative first-quarter periods of the 30th consolidated fiscal year: Akari Audit Corporation」
The planned change of accounting auditor from the previous fiscal year was implemented, and the Company has undergone quarterly reviews by Akari Audit Corporation since the first quarter of the 30th fiscal year. - FY2023First statedAnnual report
「The term of Taiyo Audit Corporation, the Company's accounting auditor, will expire upon the conclusion of the 29th Annual General Meeting of Shareholders scheduled for 26 May 2023. The Company expects that appointing Akari Audit Corporation as its new accounting auditor will provide a fresh perspective on the audit. After comprehensively considering the firm's expertise, independence, quality-control framework and audit fees, among other factors, the Company will newly appoint Akari Audit Corporation as its accounting auditor.」
A policy to change the accounting auditor from Taiyo Audit Corporation to Akari Audit Corporation on 26 May 2023 was disclosed. The reasons for the selection included a fresh audit perspective, expertise, independence, quality-control framework and audit fees.