Change in Independent Auditor
First written in FY2017-Q1. 1 of 8 entries say "Restated". Latest entry: FY2026-H1.
- FY2026-H1Updated interim reviewAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone an interim review by Deloitte Touche Tohmatsu LLC of the interim consolidated financial statements for the interim consolidated accounting period from 1 September 2025 to 28 February 2026.」
The company disclosed that Deloitte Touche Tohmatsu LLC conducted an interim review of the interim consolidated financial statements for FY2026-H1. - FY2025-H1Disclosure of interim reviewAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone an interim review by Deloitte Touche Tohmatsu LLC of the interim consolidated financial statements for the interim consolidated accounting period from 1 September 2024 to 28 February 2025.」
The company disclosed that Deloitte Touche Tohmatsu LLC, following the change of audit firm, conducted an interim review of the interim consolidated financial statements for FY2025-H1. - FY2024-Q3Disclosure of third-quarter review after the change of audit firmAnnual report
「Consolidated fiscal year 64 KPMG AZSA LLC Third quarter of consolidated fiscal year 65 and cumulative third quarter Deloitte Touche Tohmatsu LLC」
The company disclosed that Deloitte Touche Tohmatsu LLC conducted a quarterly review of the consolidated quarterly financial statements for FY2024-Q3. - FY2024-Q2Disclosure of second-quarter review after the change of audit firmAnnual report
「64th fiscal year consolidated financial year: KPMG AZSA LLC 65th fiscal year, second quarter consolidated accounting period and cumulative second quarter consolidated accounting period: Deloitte Touche Tohmatsu LLC」
The company disclosed that Deloitte Touche Tohmatsu LLC conducted a quarterly review of the consolidated quarterly financial statements for FY2024-Q2. - FY2024-Q1Disclosure of quarterly review after the change of audit firmAnnual report
「Consolidated fiscal year 64 KPMG AZSA LLC First quarter of consolidated fiscal year 65 and cumulative first quarter Deloitte Touche Tohmatsu LLC」
The company disclosed that Deloitte Touche Tohmatsu LLC, which changed from the previous fiscal year, conducted a review of the consolidated quarterly financial statements for FY2024-Q1. - FY2023Change of audit firmAnnual report
「Fiscal year 64 (1 September 2022 to 31 August 2023) KPMG AZSA LLC／Fiscal year 65 (1 September 2023 to 31 August 2024) Deloitte Touche Tohmatsu LLC」
The company disclosed that, following the ordinary general meeting of shareholders on 20 November 2023, its accounting auditor changed from KPMG AZSA LLC to Deloitte Touche Tohmatsu LLC. - FY2017RestatedAnnual report
「The company does not reappoint the same accounting auditor for more than 5 years in principle, or 7 years when special circumstances apply, in order to maintain an appropriate level of professional tension with certified public accountants and ensure objectivity in financial reporting. As the current accounting auditor had served for 5 years, … the company appointed KPMG AZSA LLC as its new accounting auditor.」
In addition to disclosing the change of audit firm, the company disclosed its policy of not reappointing the same auditor for more than 5 years in principle, or 7 years in special circumstances, and the reason for the change. - FY2017-Q1First statedAnnual report
「The company’s auditors changed as follows. Consolidated fiscal year 57: Ernst & Young ShinNihon LLC First quarter of consolidated fiscal year 58 and cumulative first quarter: KPMG AZSA LLC」
The company disclosed that, from the first quarter of consolidated fiscal year 58, its auditor changed from Ernst & Young ShinNihon LLC to KPMG AZSA LLC.