Framework for obtaining advice from attorneys and the independent auditor
First written in FY2018. 3 of 4 entries say "Restated". Latest entry: FY2023.
7 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「To ensure compliance in corporate management and day-to-day operations and avoid legal risk, we have entered into an advisory agreement with an attorney and have a system for obtaining advice as needed. The independent auditor performs statutory audits under the Companies Act and the Financial Instruments and Exchange Act, reports the audit results to the Audit & Supervisory Board and the Board of Directors, and provides advice on important accounting matters as needed.」
The company continues to maintain a system for receiving legal and compliance advice from attorneys and advice from the accounting auditor on statutory audits and significant accounting issues. - FY2021RestatedAnnual report
「To ensure compliance in corporate management and day-to-day operations and avoid legal risk, we have entered into an advisory agreement with an attorney and have a system for obtaining advice as needed. The independent auditor performs statutory audits under the Companies Act and the Financial Instruments and Exchange Act, reports the audit results to the Audit & Supervisory Board and the Board of Directors, and provides advice on important accounting matters as needed.」
The company continues to maintain a system for receiving legal and compliance advice from attorneys and advice from the accounting auditor on statutory audits and significant accounting issues. - FY2019RestatedAnnual report
「To ensure compliance in corporate management and day-to-day operations and avoid legal risk, we have entered into an advisory agreement with an attorney and have a system for obtaining advice as needed. The independent auditor performs statutory audits under the Companies Act and the Financial Instruments and Exchange Act, reports the audit results to the Audit & Supervisory Board and the Board of Directors, and provides advice on important accounting matters as needed.」
The company continues to maintain a system for receiving legal and compliance advice from attorneys and advice from the accounting auditor on statutory audits and significant accounting issues. - FY2018First statedAnnual report
「To ensure compliance in corporate management and day-to-day operations and avoid legal risk, we have entered into an advisory agreement with an attorney and have a system for obtaining advice as needed. The independent auditor performs statutory audits under the Companies Act and the Financial Instruments and Exchange Act, reports the audit results to the Audit & Supervisory Board and the Board of Directors, and provides advice on important accounting matters as needed.」
The company obtains legal and compliance advice from an attorney and statutory audit and accounting advice from its independent auditor.