Risks Related to Changes in Accounting Systems and Internal Controls over Financial Reporting
First written in FY2016. 5 of 6 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2023: 2 of 10 companies on the "Worse" side.
11 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「However, if improvements remain insufficient or the audit firm determines that there are material deficiencies in matters that should be disclosed, regulatory supervision and guidance, or a loss of public confidence, may adversely affect our bank’s results and financial condition.」
The development, operation and evaluation of internal controls over financial reporting, and the risks arising if material deficiencies occur, continue. - FY2022RestatedAnnual report
「However, if improvements remain insufficient or the audit firm determines that there are material deficiencies in matters that should be disclosed, regulatory supervision and guidance, or a loss of public confidence, may adversely affect our bank’s results and financial condition.」
The development, operation and evaluation of internal controls over financial reporting, and the risks arising if material deficiencies occur, continue. - FY2019RestatedAnnual report
「However, if improvements remain insufficient or the audit firm determines that there are material deficiencies in matters that should be disclosed, regulatory supervision and guidance, or a loss of public confidence, may adversely affect our bank’s results and financial condition.」
The development, operation and evaluation of internal controls over financial reporting, and the risks arising if material deficiencies occur, continue. - FY2018RestatedAnnual report
「If improvements are insufficient, or if the audit firm determines that there are material deficiencies in matters that should be disclosed, the Bank's operating performance and financial condition could be adversely affected by supervisory guidance from the authorities and loss of public confidence.」
The development, operation and evaluation of internal controls over financial reporting, and the risks arising if material deficiencies occur, continue. - FY2017RestatedAnnual report
「If improvements are insufficient, or if the audit firm determines that there are material deficiencies in matters that should be disclosed, the Bank's operating performance and financial condition could be adversely affected by supervisory guidance from the authorities and loss of public confidence.」
The development, operation and evaluation of internal controls over financial reporting, and the risks arising if material deficiencies occur, continue to be described. - FY2016First statedAnnual report
「If improvements are insufficient, or if the audit firm determines that there are material deficiencies in matters that should be disclosed, the Bank's operating performance and financial condition could be adversely affected by supervisory guidance from the authorities and loss of public confidence.」
The development, operation, evaluation and auditing of internal controls continue, with supervisory guidance and declining confidence in the event of deficiencies identified as risks.