Strengthening Oversight and Audit Functions through Outside Corporate Auditors
First written in FY2018. 2 of 3 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2023: 13 of 105 companies on the "Worse" side.
- FY2021RestatedAnnual report
「The Audit & Supervisory Board comprises 3 corporate auditors, 2 of whom are outside corporate auditors. Regular Audit & Supervisory Board meetings are held once a month, with extraordinary meetings held as necessary.」
The company continues to operate an Audit & Supervisory Board comprising 1 full-time corporate auditor and 2 outside corporate auditors, together with a structure that includes outside corporate auditors with professional expertise. - FY2019RestatedAnnual report
「The Audit & Supervisory Board comprises 3 corporate auditors, 2 of whom are outside corporate auditors. Regular Audit & Supervisory Board meetings are held once a month, with extraordinary meetings held as necessary.」
The company continues to operate an Audit & Supervisory Board comprising 1 full-time corporate auditor and 2 outside corporate auditors, with certified public accountants and attorneys serving as audit professionals. - FY2018First statedAnnual report
「The company has 2 outside directors and 2 outside corporate auditors. Corporate auditor Hasegawa Hiroaki (長谷川裕昭) is a certified public accountant with considerable knowledge of finance and accounting. The company determined that he could properly perform his duties as an outside corporate auditor from the standpoint of an accounting professional, and he was newly elected as an outside corporate auditor at the 51st Annual General Meeting of Shareholders held on 21 June 2018. He was also registered with the Tokyo Stock Exchange as an independent officer.」
The company maintained a 2-outside-corporate-auditor structure, incorporating the expertise and independence of certified public accountants, attorneys and other professionals into its audit function.