Change of Auditor
First written in FY2020-Q1. 8 of 13 entries say "Restated". Latest entry: FY2027-H1.
39 other companies' latest entry also says "Restated".
- FY2027-H1RestatedAnnual report
「The interim consolidated financial statements for the interim consolidated accounting period from 1 March 2026 to 31 August 2026 have undergone an interim review by Audit Corporation Aria.」
The Company continues to undergo an interim review of its interim consolidated financial statements by Audit Corporation Aria. - 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 March 2024 to 31 August 2024 underwent an interim review by Audit Corporation Aria.」
The Company continues to undergo an interim review of its interim consolidated financial statements by Audit Corporation Aria. - FY2025-Q1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company's quarterly consolidated financial statements for the first quarter consolidated accounting period and cumulative first quarter, from 1 March 2024 to 31 May 2024, underwent a quarterly review by Audit Corporation Aria.」
The company continues to receive quarterly reviews from 監査法人アリア. - FY2024-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by 監査法人アリア of the quarterly consolidated financial statements for the third-quarter consolidated accounting period and cumulative period.」
The company continues to receive quarterly reviews from 監査法人アリア. - FY2024-Q2RestatedAnnual report
「The quarterly consolidated financial statements for the second quarter consolidated accounting period, from 1 June 2023 to 31 August 2023, and the cumulative second quarter, from 1 March 2023 to 31 August 2023, underwent a quarterly review by Audit Corporation Aria.」
The company continues to receive quarterly reviews from 監査法人アリア. - FY2024-Q1RestatedAnnual report
「The quarterly consolidated financial statements for the first quarter consolidated accounting period and cumulative first quarter, from 1 March 2023 to 31 May 2023, underwent a quarterly review by Audit Corporation Aria.」
The company continues to receive quarterly reviews from 監査法人アリア. - FY2023-Q3Audit and review of the restated financial statementsAnnual report
「However, although the Company submitted amended reports for the quarterly report for the third quarter consolidated accounting period and cumulative third quarter of fiscal year 116 pursuant to Article 24-4-7, paragraph 4 of the Financial Instruments and Exchange Act, the restated quarterly consolidated financial statements underwent a quarterly review by Audit Corporation Aria. In addition, although the Company submitted an amended report for the securities report for fiscal year 116 pursuant to Article 24-2, paragraph 1 of the Financial Instruments and Exchange Act, the restated consolidated financial statements and non-consolidated financial statements underwent an audit by Audit Corporation Aria.」
Following the change to Audit Corporation Aria, the scope of the audit structure was specified to include the review and audit of restated financial statements from prior-year quarterly reports and securities reports. - FY2023-Q1AchievedAnnual report
「The Company's audit corporation has changed as follows. Fiscal year 116 consolidated financial year: Asuka Audit Corporation. Fiscal year 117 first quarter consolidated accounting period and cumulative first quarter: Audit Corporation Aria.」
The change from Asuka Audit Corporation to Audit Corporation Aria resolved in the previous fiscal year was implemented in the review for the first quarter of fiscal year 117. - FY2022Resolution to change to Audit Corporation AriaAnnual report
「Fiscal year 116 (from 1 March 2021 to 28 February 2022): Asuka Audit Corporation. Fiscal year 117 (from 1 March 2022 to 28 February 2023): Audit Corporation Aria.」
Following the expiration of Asuka Audit Corporation's term, the Annual General Meeting of Shareholders held on 26 May 2022 resolved to appoint Audit Corporation Aria as the accounting auditor for the next term. - FY2021RestatedAnnual report
「Fiscal year 113 (from 1 March 2018 to 28 February 2019) (consolidated and non-consolidated): RSM Seiwa Audit Corporation. Fiscal year 114 (from 1 March 2019 to 29 February 2020) (consolidated and non-consolidated): Asuka Audit Corporation.」
The audit structure following the change to Asuka Audit Corporation remains in place. The reasons for the change, namely the increased audit workload for the Chinese subsidiaries and difficulty securing personnel to handle the audit, are again described. - FY2020Details on the reasons for the change in independent auditorAnnual report
「RSM Seiwa Audit Corporation, the Company's accounting auditor, will reach the end of its term upon the conclusion of the 113th Annual General Meeting of Shareholders scheduled for 29 May 2019. ... The incumbent accounting auditor approached the Company stating that it wished to refrain from renewing the audit engagement because the audit workload required for the Chinese subsidiaries had increased beyond initial expectations, making it difficult to secure personnel to handle the audit.」
The reasons for the change from RSM Seiwa Audit Corporation to Asuka Audit Corporation were specifically disclosed as the increased audit workload for the Chinese subsidiaries and difficulty securing personnel to handle the audit. - FY2020-Q3RestatedAnnual report
「The Company's auditor has changed as follows. Fiscal year 113 consolidated financial year: RSM Seiwa Audit Corporation. Fiscal year 114 third quarter consolidated accounting period and cumulative third quarter: Asuka Audit Corporation.」
The Company continues to disclose that the auditor changed from RSM Seiwa Audit Corporation to Asuka Audit Corporation. - FY2020-Q1First statedAnnual report
「The Company's auditor has changed as follows. Fiscal year 113 consolidated financial year: RSM Seiwa Audit Corporation. Fiscal year 114 first quarter consolidated accounting period and cumulative first quarter: Asuka Audit Corporation.」
The auditor changed from RSM Seiwa Audit Corporation to Asuka Audit Corporation beginning in the first quarter of fiscal year 114, as disclosed.