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The Akita Bank (8343) · FactRestated

Change in Independent Auditor

First written in FY2018. 10 of 11 entries say "Restated". Latest entry: FY2024-Q1.

11entries
6years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2018 – FY2024-Q12018: 320182019: 320192020: 320202021: 120212022: 020222023: 12023
Same theme, other companies
Change in Audit Firm and Quarterly Review FrameworkA theme 62 companies write about · 0 as a headwind · 0 as a tailwind

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

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Showing 14 of the 62 companies compared. The sentences above are computed from all 62.
Full recordFilings, disclosures and news, newest first
  1. FY2024-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Bank has undergone a quarterly review by Deloitte Tohmatsu LLC 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 consolidated cumulative period (from 1 April 2023 to 30 June 2023).」

    The company continued to undergo quarterly reviews by Deloitte Tohmatsu LLC following the change in accounting auditor.
  2. FY2021-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Bank has undergone a quarterly review by Deloitte Tohmatsu LLC 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 consolidated cumulative period (from 1 April 2020 to 31 December 2020).」

    Following the change in accounting auditor, Deloitte Tohmatsu LLC reviewed the quarterly consolidated financial statements for the current third quarter.
  3. FY2021-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Bank has undergone an interim audit by Deloitte Tohmatsu LLC of the interim consolidated financial statements for the interim consolidated accounting period (from 1 April 2020 to 30 September 2020) and the interim financial statements for the interim accounting period (from 1 April 2020 to 30 September 2020).」

    Following the change in accounting auditor, Deloitte Tohmatsu LLC conducted the audit for the current interim consolidated accounting period and interim accounting period.
  4. FY2021-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Bank has undergone a quarterly review by Deloitte Tohmatsu LLC 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 consolidated cumulative period (from 1 April 2020 to 30 June 2020).」

    Following the change in accounting auditor, Deloitte Tohmatsu LLC reviewed the quarterly consolidated financial statements for the current first quarter.
  5. FY2020-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Bank has undergone a quarterly review by Deloitte Tohmatsu LLC 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 consolidated cumulative period (from 1 April 2019 to 31 December 2019).」

    Following the change in accounting auditor, Deloitte Tohmatsu LLC reviewed the quarterly consolidated financial statements for the current third quarter.
  6. FY2020-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Bank has undergone a quarterly review by Deloitte Tohmatsu LLC 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 consolidated cumulative period (from 1 April 2019 to 30 June 2019).」

    Following the change in accounting auditor, Deloitte Tohmatsu LLC reviewed the quarterly consolidated financial statements for the current first quarter.
  7. FY2019RestatedAnnual report

    「Current consolidated fiscal year and current fiscal year: Deloitte Tohmatsu LLC」

    The full-year audit for the current fiscal year was conducted by Deloitte Tohmatsu LLC following the change in accounting auditor.
  8. FY2019-Q3RestatedAnnual report

    「Consolidated fiscal year 115: ShinNihon Limited (now Ernst & Young ShinNihon LLC) / Consolidated accounting period and cumulative period for the third quarter of fiscal year 116: Deloitte Tohmatsu LLC」

    Following the change in accounting auditor, Deloitte Tohmatsu LLC conducted the quarterly review for the current third-quarter consolidated accounting period and cumulative period.
  9. FY2019-Q2RestatedAnnual report

    「Consolidated fiscal year 115: ShinNihon Limited (now Ernst & Young ShinNihon LLC) / Consolidated accounting period and cumulative period for the second quarter of fiscal year 116: Deloitte Tohmatsu LLC」

    Following the change in accounting auditor, Deloitte Tohmatsu LLC conducted the interim audit for the current second-quarter consolidated accounting period and cumulative period.
  10. FY2019-Q1RestatedAnnual report

    「The Bank's audit firm changed as follows. Consolidated fiscal year 115: ShinNihon Limited (now Ernst & Young ShinNihon LLC) / Consolidated accounting period and cumulative period for the first quarter of fiscal year 116: Deloitte Tohmatsu LLC」

    Following the change in accounting auditor, Deloitte Tohmatsu LLC conducted the quarterly review for the current first-quarter consolidated accounting period and cumulative period.
  11. FY2018First statedAnnual report

    「ShinNihon Limited, the Bank's accounting auditor, changed from ShinNihon Limited to Ernst & Young ShinNihon LLC (formerly ShinNihon Limited) upon completion of the 115th Ordinary General Meeting of Shareholders due to the expiration of its term. Accordingly, Deloitte Tohmatsu LLC was newly appointed as the accounting auditor.」

    The accounting auditor changed from the former auditor to a new accounting auditor upon completion of the Ordinary General Meeting of Shareholders.
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Change in Independent Auditor | THE AKITA BANK,LTD. (8343) | Komori