Komori
Jsp (7942) · FactRestated

Change of audit firm

First written in FY2017-Q1. 24 of 25 entries say "Restated". Latest entry: FY2024-Q3.

25entries
9years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017-Q1 – FY2024-Q32016: 220162017: 420172018: 420182019: 220192020: 320202021: 420212022: 220222023: 320232024: 1
Same theme, other companies
Change in Audit Firm and Quarterly Review FrameworkA theme 74 companies write about · 1 as a headwind · 1 as a tailwind

48 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 74 companies compared. The sentences above are computed from all 74.
Full recordFilings, disclosures and news, newest first
  1. FY2024-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, Deloitte Touche Tohmatsu LLC has conducted a quarterly review of the quarterly consolidated financial statements for the third-quarter consolidated accounting period from 1 October 2023 to 31 December 2023 and the third-quarter cumulative consolidated period from 1 April 2023 to 31 December 2023.」

    The Company continues to receive a third-quarter review from Deloitte Touche Tohmatsu LLC.
  2. FY2024-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, Deloitte Touche Tohmatsu LLC has conducted a quarterly review of the quarterly consolidated financial statements for the second-quarter consolidated accounting period from 1 July 2023 to 30 September 2023 and the second-quarter cumulative consolidated period from 1 April 2023 to 30 September 2023.」

    The Company continues to receive a second-quarter review from Deloitte Touche Tohmatsu LLC.
  3. FY2024-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, Deloitte Touche Tohmatsu LLC has conducted a quarterly review of the quarterly consolidated financial statements for the first-quarter consolidated accounting period from 1 April 2023 to 30 June 2023 and the first-quarter cumulative consolidated period from 1 April 2023 to 30 June 2023.」

    The Company continues to receive a first-quarter review from Deloitte Touche Tohmatsu LLC following the change of audit firm.
  4. FY2023-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, Deloitte Touche Tohmatsu LLC has conducted a quarterly review of the quarterly consolidated financial statements for the third-quarter consolidated accounting period from 1 October 2022 to 31 December 2022 and the third-quarter cumulative consolidated period from 1 April 2022 to 31 December 2022.」

    The Company continues to receive a third-quarter review from Deloitte Touche Tohmatsu LLC.
  5. FY2023-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, Deloitte Touche Tohmatsu LLC has conducted a quarterly review of the quarterly consolidated financial statements for the second-quarter consolidated accounting period from 1 July 2022 to 30 September 2022 and the second-quarter cumulative consolidated period from 1 April 2022 to 30 September 2022.」

    The Company continues to receive a second-quarter review from Deloitte Touche Tohmatsu LLC following the change of audit firm.
  6. FY2022-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, Deloitte Touche Tohmatsu LLC has conducted a quarterly review of the quarterly consolidated financial statements for the third-quarter consolidated accounting period from 1 October 2021 to 31 December 2021 and the third-quarter cumulative consolidated period from 1 April 2021 to 31 December 2021.」

    The Company continues to receive a third-quarter review from Deloitte Touche Tohmatsu LLC.
  7. FY2022-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, Deloitte Touche Tohmatsu LLC has conducted a quarterly review of the quarterly consolidated financial statements for the second-quarter consolidated accounting period from 1 July 2021 to 30 September 2021 and the second-quarter cumulative consolidated period from 1 April 2021 to 30 September 2021.」

    The Company continues to receive a second-quarter review from Deloitte Touche Tohmatsu LLC.
  8. FY2022-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, Deloitte Touche Tohmatsu LLC has conducted a quarterly review of the quarterly consolidated financial statements for the first-quarter consolidated accounting period from 1 April 2021 to 30 June 2021 and the first-quarter cumulative consolidated period from 1 April 2021 to 30 June 2021.」

    The Company continues to receive a first-quarter review from Deloitte Touche Tohmatsu LLC.
  9. FY2021RestatedAnnual report

    「The Company has entered into an audit engagement with Deloitte Touche Tohmatsu LLC and receives accounting audits under the Financial Instruments and Exchange Act and the Companies Act.」

    The Company continues to receive accounting audits from Deloitte Touche Tohmatsu LLC.
  10. FY2021-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, Deloitte Touche Tohmatsu LLC has conducted a quarterly review of the quarterly consolidated financial statements for the third-quarter consolidated accounting period from 1 October 2020 to 31 December 2020 and the third-quarter cumulative consolidated period from 1 April 2020 to 31 December 2020.」

    The Company continues to receive a third-quarter review from Deloitte Touche Tohmatsu LLC following the change of audit firm.
  11. FY2021-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, Deloitte Touche Tohmatsu LLC has conducted a quarterly review of the quarterly consolidated financial statements for the second-quarter consolidated accounting period from 1 July 2020 to 30 September 2020 and the second-quarter cumulative consolidated period from 1 April 2020 to 30 September 2020.」

    The Company continues to receive a second-quarter review from Deloitte Touche Tohmatsu LLC following the change of audit firm.
  12. FY2021-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, Deloitte Touche Tohmatsu LLC has conducted a quarterly review of the quarterly consolidated financial statements for the first-quarter consolidated accounting period from 1 April 2020 to 30 June 2020 and the first-quarter cumulative consolidated period from 1 April 2020 to 30 June 2020.」

    The Company continues to receive a first-quarter review from Deloitte Touche Tohmatsu LLC following the change of audit firm.
  13. FY2020-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, Deloitte Touche Tohmatsu LLC has conducted a quarterly review of the quarterly consolidated financial statements for the third-quarter consolidated accounting period from 1 October 2019 to 31 December 2019 and the third-quarter cumulative consolidated period from 1 April 2019 to 31 December 2019.」

    The Company continues to receive a third-quarter review from Deloitte Touche Tohmatsu LLC following the change of audit firm.
  14. FY2020-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, Deloitte Touche Tohmatsu LLC has conducted a quarterly review of the quarterly consolidated financial statements for the first-quarter consolidated accounting period from 1 April 2019 to 30 June 2019 and the first-quarter cumulative consolidated period from 1 April 2019 to 30 June 2019.」

    The Company continues to receive a first-quarter review from Deloitte Touche Tohmatsu LLC following the change of audit firm.
  15. FY2019-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, Deloitte Touche Tohmatsu LLC has conducted a quarterly review of the quarterly consolidated financial statements for the third-quarter consolidated accounting period from 1 October 2018 to 31 December 2018 and the third-quarter cumulative consolidated period from 1 April 2018 to 31 December 2018.」

    The Company continues to receive a third-quarter review from Deloitte Touche Tohmatsu LLC following the change of audit firm.
  16. FY2019-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, Deloitte Touche Tohmatsu LLC has conducted a quarterly review of the quarterly consolidated financial statements for the second-quarter consolidated accounting period from 1 July 2018 to 30 September 2018 and the second-quarter cumulative consolidated period from 1 April 2018 to 30 September 2018.」

    The Company continues to receive a second-quarter review from Deloitte Touche Tohmatsu LLC following the change of audit firm.
  17. FY2019-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, Deloitte Touche Tohmatsu LLC has conducted a quarterly review of the quarterly consolidated financial statements for the first-quarter consolidated accounting period from 1 April 2018 to 30 June 2018 and the first-quarter cumulative consolidated period from 1 April 2018 to 30 June 2018.」

    The Company continues to receive a quarterly review from Deloitte Touche Tohmatsu LLC following the change of audit firm.
  18. FY2018RestatedAnnual report

    「The Company has entered into an audit engagement with Deloitte Touche Tohmatsu LLC and receives accounting audits under the Financial Instruments and Exchange Act and the Companies Act.」

    The Company continues to receive accounting audits from Deloitte Touche Tohmatsu LLC following the change of audit firm.
  19. FY2018-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, Deloitte Touche Tohmatsu LLC has conducted a quarterly review of the quarterly consolidated financial statements for the third-quarter consolidated accounting period from 1 October 2017 to 31 December 2017 and the third-quarter cumulative consolidated period from 1 April 2017 to 31 December 2017.」

    The Company continues to receive a quarterly review from Deloitte Touche Tohmatsu LLC following the change of audit firm.
  20. FY2018-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, Deloitte Touche Tohmatsu LLC has conducted a quarterly review of the quarterly consolidated financial statements for the first-quarter consolidated accounting period from 1 April 2017 to 30 June 2017 and the first-quarter cumulative consolidated period from 1 April 2017 to 30 June 2017.」

    The Company continues to receive a quarterly review from Deloitte Touche Tohmatsu LLC following the change of audit firm.
  21. FY2018-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, Deloitte Touche Tohmatsu LLC has conducted a quarterly review of the quarterly consolidated financial statements for the first-quarter consolidated accounting period from 1 April 2017 to 30 June 2017 and the first-quarter cumulative consolidated period from 1 April 2017 to 30 June 2017.」

    The Company continues to receive a quarterly review from Deloitte Touche Tohmatsu LLC following the change of audit firm.
  22. FY2017RestatedAnnual report

    「The Company has entered into an audit engagement with Deloitte Touche Tohmatsu LLC and receives accounting audits under the Financial Instruments and Exchange Act and the Companies Act.」

    The audit framework provided by Deloitte Touche Tohmatsu LLC after the change of audit firm is reconfirmed.
  23. FY2017-Q3RestatedAnnual report

    「Consolidated fiscal year 58　　　　　　　　　　　　　　　 Toho Audit Corporation Third quarter of fiscal year 59, consolidated accounting period and cumulative period　Deloitte Touche Tohmatsu LLC」

    The disclosure again states that Deloitte Touche Tohmatsu LLC remains the audit firm in the third quarter of fiscal year 59.
  24. FY2017-Q2RestatedAnnual report

    「Consolidated fiscal year 58　　　　　　　　　　　　　　　 Toho Audit Corporation Second quarter of fiscal year 59, consolidated accounting period and cumulative period　Deloitte Touche Tohmatsu LLC」

    The disclosure again states that the audit firm changed from Toho Audit Corporation in fiscal year 58 to Deloitte Touche Tohmatsu LLC in the second quarter of fiscal year 59.
  25. FY2017-Q1First statedAnnual report

    「The Company's audit firm has changed as follows.」

    The audit firm changed from Toho Audit Corporation in the 58th fiscal year to Deloitte Touche Tohmatsu LLC in the first quarter of the 59th fiscal year.
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