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Graphite Design (7847) · FactRestated

Change in the Audit Firm

First written in FY2019-Q1. 23 of 26 entries say "Restated". Latest entry: FY2027-H1.

26entries
9years
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ProgressHeldSoftenedWorseRestatedFY2019-Q1 – FY2027-H12018: 220182019: 420192020: 320202021: 420212022: 320222023: 320232024: 320242025: 220252026: 22026
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Change in Accounting AuditorA theme 778 companies write about · 1 as a headwind · 37 as a tailwind
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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 778 threads.
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  1. FY2027-H1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone an interim review by A&A Partners of its interim financial statements for the interim accounting period (1 March 2026 to 31 August 2026).」

    The Company has undergone an interim review of its interim financial statements by A&A Partners, and continues the arrangements in place since the change of audit firm.
  2. FY2026Update to the period of continuous auditsAnnual report

    「Period of continuous auditing: 8 years」

    The Company continues to undergo audits by A&A Partners, and the period of continuous audits has increased from the 7 years previously reported to 8 years.
  3. FY2026-H1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone an interim review by A&A Partners of its interim financial statements for the interim accounting period (1 March 2025 to 31 August 2025).」

    The Company has undergone an interim review of its interim financial statements by A&A Partners, and continues the arrangements in place since the change of audit firm.
  4. FY2025Update to the period of continuous auditsAnnual report

    「Period of continuous auditing: 7 years」

    The Company continues to undergo audits by A&A Partners, and the period of continuous audits has increased from the 5 years previously reported to 7 years. The arrangements in place since the change of audit firm are being maintained.
  5. FY2025-H1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone an interim review by A&A Partners of its interim financial statements for the interim accounting period (1 March 2024 to 31 August 2024).」

    The Company has undergone an interim review of its interim financial statements by A&A Partners, and continues the arrangements in place since the change of audit firm.
  6. FY2025-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by A&A Partners of its quarterly financial statements for the first quarter accounting period (1 March 2024 to 31 May 2024) and the cumulative first-quarter period (1 March 2024 to 31 May 2024).」

    The Company has undergone a quarterly review for the first-quarter accounting period and cumulative period by A&A Partners, and continues the arrangements in place since the change of audit firm.
  7. FY2024-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by A&A Partners of its quarterly financial statements for the third quarter accounting period (1 September 2023 to 30 November 2023) and the cumulative third-quarter period (1 March 2023 to 30 November 2023).」

    The Company has undergone a quarterly review for the third-quarter accounting period and cumulative period by A&A Partners, and continues the arrangements in place since the change of audit firm.
  8. FY2024-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by A&A Partners of its quarterly financial statements for the first quarter accounting period (1 March 2023 to 31 May 2023) and the cumulative first-quarter period (1 March 2023 to 31 May 2023).」

    The Company has undergone a quarterly review for the first-quarter accounting period and cumulative period by A&A Partners, and continues the arrangements in place since the change of audit firm.
  9. FY2023RestatedAnnual report

    「A&A Partners Audit Corporation」

    The Company continues to undergo an audit of its financial statements by A&A Partners. The period of continuous audits is 5 years.
  10. FY2023-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by A&A Partners of its quarterly financial statements for the third quarter accounting period (1 September 2022 to 30 November 2022) and the cumulative third-quarter period (1 March 2022 to 30 November 2022).」

    The Company has undergone a quarterly review for the third-quarter accounting period and cumulative period by A&A Partners, and continues the arrangements in place since the change of audit firm.
  11. FY2023-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by A&A Partners of its quarterly financial statements for the second quarter accounting period (1 June 2022 to 31 August 2022) and the cumulative second-quarter period (1 March 2022 to 31 August 2022).」

    The Company has undergone a quarterly review for the second-quarter accounting period and cumulative period by A&A Partners, and continues the arrangements in place since the change of audit firm.
  12. FY2023-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by A&A Partners of its quarterly financial statements for the first quarter accounting period (1 March 2022 to 31 May 2022) and the cumulative first-quarter period (1 March 2022 to 31 May 2022).」

    The Company has undergone a quarterly review for the first-quarter accounting period and cumulative period by A&A Partners, and continues the arrangements in place since the change of audit firm.
  13. FY2022-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by A&A Partners of its quarterly financial statements for the third quarter accounting period (1 September 2021 to 30 November 2021) and the cumulative third-quarter period (1 March 2021 to 30 November 2021).」

    The Company has undergone a quarterly review for the third-quarter accounting period and cumulative period by A&A Partners, and continues the arrangements in place since the change of audit firm.
  14. FY2022-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by A&A Partners of its quarterly financial statements for the second quarter accounting period (1 June 2021 to 31 August 2021) and the cumulative second-quarter period (1 March 2021 to 31 August 2021).」

    The Company has undergone a quarterly review for the second-quarter accounting period and cumulative period by A&A Partners, and continues the arrangements in place since the change of audit firm.
  15. FY2022-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by A&A Partners of its quarterly financial statements for the first quarter accounting period (1 March 2021 to 31 May 2021) and the cumulative first-quarter period (1 March 2021 to 31 May 2021).」

    The Company has undergone a quarterly review for the first-quarter accounting period and cumulative period by A&A Partners, and continues the arrangements in place since the change of audit firm.
  16. FY2021RestatedAnnual report

    「A&A Partners Audit Corporation」

    The Company continues to undergo an audit of its financial statements by A&A Partners for the current fiscal year, reaffirming the arrangements in place since the change of audit firm. The period of continuous audits is 3 years.
  17. FY2021-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by A&A Partners of its quarterly financial statements for the third quarter accounting period (1 September 2020 to 30 November 2020) and the cumulative third-quarter period (1 March 2020 to 30 November 2020).」

    The Company has undergone a quarterly review for the third-quarter accounting period and cumulative period by A&A Partners, and continues the arrangements in place since the change of audit firm.
  18. FY2021-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by A&A Partners of its quarterly financial statements for the second quarter accounting period (1 June 2020 to 31 August 2020) and the cumulative second-quarter period (1 March 2020 to 31 August 2020).」

    The Company has undergone a quarterly review for the second-quarter accounting period and cumulative period by A&A Partners, and continues the arrangements in place since the change of audit firm.
  19. FY2021-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by A&A Partners of its quarterly financial statements for the first quarter accounting period (1 March 2020 to 31 May 2020) and the cumulative first-quarter period (1 March 2020 to 31 May 2020).」

    The Company has undergone a quarterly review for the first-quarter accounting period and cumulative period by A&A Partners, and continues the arrangements in place since the change of audit firm.
  20. FY2020-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by A&A Partners of its quarterly financial statements for the third quarter accounting period (1 September 2019 to 30 November 2019) and the cumulative third-quarter period (1 March 2019 to 30 November 2019).」

    The Company has undergone a quarterly review for the third-quarter accounting period and cumulative period by A&A Partners, and continues the arrangements in place since the change of audit firm.
  21. FY2020-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by A&A Partners of its quarterly financial statements for the second quarter accounting period (1 June 2019 to 31 August 2019) and the cumulative second-quarter period (1 March 2019 to 31 August 2019).」

    The Company has undergone a quarterly review for the second-quarter accounting period and cumulative period by A&A Partners, and continues the arrangements in place since the change of audit firm.
  22. FY2020-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by A&A Partners of its quarterly financial statements for the first-quarter accounting period from 1 March 2019 to 31 May 2019 and the cumulative first-quarter period from 1 March 2019 to 31 May 2019.」

    The Company has undergone a quarterly review for the first quarter by A&A Partners, and continues the arrangements in place since the change of audit firm.
  23. FY2019RestatedAnnual report

    「Fiscal year under review　A&A Partners」

    A&A Partners served as the accounting auditor for the audit of the financial statements for the fiscal year under review, reconfirming the framework following the change in accounting auditors from the previous fiscal year.
  24. FY2019-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by A&A Partners of its quarterly financial statements for the third-quarter accounting period from 1 September 2018 to 30 November 2018 and the cumulative third-quarter period from 1 March 2018 to 30 November 2018.」

    The company has undergone a quarterly review by A&A Partners for the third-quarter accounting period and cumulative period and continues the framework established following the change in accounting auditors.
  25. FY2019-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by A&A Partners of its quarterly financial statements for the second-quarter accounting period from 1 June 2018 to 31 August 2018 and the cumulative second-quarter period from 1 March 2018 to 31 August 2018.」

    The company has undergone a quarterly review of the second-quarter accounting period and cumulative period by A&A Partners, reconfirming the framework following the change in accounting auditors from the previous quarter.
  26. FY2019-Q1First statedAnnual report

    「Our audit firm changed as follows. Fiscal 2017 (29th fiscal year): Ernst & Young ShinNihon LLC (Note) Ernst & Young ShinNihon LLC changed its name to Ernst & Young ShinNihon LLC on 1 July 2018. Fiscal 2018 (30th fiscal year), first-quarter accounting period and cumulative first quarter: Audit Corporation A&A Partners」

    The audit firm changed from ShinNihon Yugen Sekinin Kansa Hojin to Audit Corporation A&A Partners from the first-quarter accounting period and cumulative first quarter of fiscal 2018.
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Change in the Audit Firm | GRAPHITE DESIGN INC. (7847) | Komori