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Matsuya (8237) · FactResponse to administrative action against the audit firm

Change in Audit Firm Name Following a Merger

First written in FY2019-Q1. 5 of 7 entries say "Restated". Latest entry: FY2024.

7entries
7years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2019-Q1 – FY20242018: 220182019: 020192020: 220202021: 120212022: 120222023: 020232024: 12024
Same theme, other companies
Change of Audit Firm Due to Merger of Audit FirmsA theme 35 companies write about · 0 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2025: 1 of 10 companies on the "Worse" side.

2 other companies' latest entry also says "Other".

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 35 companies compared. The sentences above are computed from all 35.
Full recordFilings, disclosures and news, newest first
  1. FY2024Response to administrative action against the audit firmAnnual report

    「Taiyo LLC received administrative action from the Financial Services Agency on 26 December 2023. The outline is as follows.」

    Disclosed that the audit firm had been subject to sanctions including a 3-month suspension of new engagement work, and that the Audit & Supervisory Committee selected the firm on the grounds that the action had no direct impact on the company's audit.
  2. FY2022-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we undergo quarterly reviews by Taiyo LLC of the quarterly consolidated financial statements for the third quarter of the consolidated fiscal year, covering 1 September 2021 to 30 November 2021, and the cumulative third-quarter period, covering 1 March 2021 to 30 November 2021.」

    Reiterated the audit arrangements under which Taiyo LLC conducts quarterly reviews.
  3. FY2022-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we undergo quarterly reviews by Taiyo LLC of the quarterly consolidated financial statements for the second quarter of the consolidated fiscal year and the cumulative second-quarter period.」

    Reiterated the audit arrangements under which Taiyo LLC conducts quarterly reviews.
  4. 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 Taiyo Audit Corporation of the quarterly consolidated financial statements for the first-quarter consolidated accounting period and cumulative first-quarter period.」

    Reiterated the audit arrangements under which Taiyo LLC conducts quarterly reviews.
  5. FY2020RestatedAnnual report

    「Audit firm: Taiyo LLC」

    Reiterated the arrangement under which Taiyo LLC serves as the accounting auditor.
  6. FY2019-Q2RestatedAnnual report

    「Yusei Audit Corporation, which had traditionally provided audit certification to the company, merged with Taiyo Yugen Audit Corporation on 2 July 2018 and changed its name to Taiyo Yugen Audit Corporation.」

    Reiterated the change in audit firm name from Yusei Audit Corporation to Taiyo LLC following the merger.
  7. FY2019-Q1First statedAnnual report

    「Yusei Audit Corporation, which had traditionally provided audit certification to the company, merged with Taiyo Yugen Audit Corporation on 2 July 2018 and changed its name to Taiyo Yugen Audit Corporation.」

    Disclosed that Yusei Audit Corporation merged with Taiyo LLC on 2 July 2018, resulting in a change in the audit firm name.
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Change in Audit Firm Name Following a Merger | MATSUYA CO.,LTD. (8237) | Komori