Change of Audit Firm
First written in FY2024-Q1. 5 of 7 entries say "Restated". Latest entry: FY2026-H1.
- FY2026-H1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has received an interim review by Taiyo LLC of the interim financial statements for the interim accounting period from 1 April 2024 to 30 September 2024.」
The company has disclosed that it continues to receive interim reviews by Taiyo LLC following the change in audit firms. - FY2025RestatedAnnual report
「Taiyo LLC, the company's accounting auditor, was subject to a Financial Services Agency sanction dated 26 December 2023 involving a three-month suspension of operations relating to the conclusion of new contracts, from 1 January 2024 to 31 March 2024. The company determined that it was appropriate to continue to have its audits conducted by Taiyo LLC, having assessed the firm's efforts to implement improvements to prevent recurrence and determined that its audit work for the company was being performed appropriately and rigorously.」
The company has reaffirmed its decision to continue having its audits conducted by Taiyo LLC in light of the administrative action against the firm and its remedial measures. - FY2025-H1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has received an interim review by Taiyo LLC of the interim financial statements for the interim accounting period from 1 April 2024 to 30 September 2024.」
The company has reaffirmed the interim review of its interim financial statements by Taiyo LLC following the change in audit firms. - FY2024Administrative action against the audit firm and decision on reappointmentAnnual report
「Taiyo LLC received regulatory action from the Financial Services Agency dated 26 December 2023. An outline is provided below.」
The company disclosed the Financial Services Agency's business suspension, business improvement order and other actions concerning Taiyo LLC following the change in audit firms. After reviewing the improvement plan and report, it determined that there was no impact on the company's audit and no issue with reappointing Taiyo LLC for the next fiscal year. - FY2024-Q3RestatedAnnual report
「The company's audit firm has changed as follows. Fiscal year 54 EY ShinNihon LLC Third quarter of fiscal year 55 and cumulative third-quarter period Taiyo LLC」
The company has reaffirmed that it received a quarterly review by Taiyo LLC for the third quarter of fiscal year 55. - FY2024-Q2RestatedAnnual report
「The company's audit firm has changed as follows. Fiscal year 54 EY ShinNihon LLC Second quarter of fiscal year 55 and cumulative second-quarter period Taiyo LLC」
The company has reaffirmed that Taiyo LLC is the audit firm for the second quarter and cumulative second-quarter period of fiscal year 55. - FY2024-Q1First statedAnnual report
「The company's audit firm has changed as follows. Fiscal year 54 EY ShinNihon LLC First quarter of fiscal year 55 and cumulative first-quarter period Taiyo LLC」
From the first quarter and cumulative first-quarter period of fiscal year 55, the audit firm changed from EY ShinNihon LLC to Taiyo LLC.