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Cosmos Initia (8844) · FactRestated

Change of audit firm from Deloitte Touche Tohmatsu LLC to Ernst & Young ShinNihon LLC

First written in FY2021-Q1. 6 of 8 entries say "Restated". Latest entry: FY2024-Q2.

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ProgressHeldSoftenedWorseRestatedFY2021-Q1 – FY2024-Q22020: 220202021: 220212022: 220222023: 22023
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  1. FY2024-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by Ernst & Young ShinNihon Audit Corporation of the quarterly consolidated financial statements for the second-quarter consolidated accounting period (from 1 July 2023 to 30 September 2023) and the cumulative second-quarter consolidated accounting period (from 1 April 2023 to 30 September 2023).」

    The quarterly review by Ernst & Young ShinNihon Audit Corporation continued in the second quarter of the current fiscal year.
  2. FY2024-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by Ernst & Young ShinNihon LLC of the quarterly consolidated financial statements for the first-quarter consolidated accounting period (from 1 April 2023 to 30 June 2023) and the cumulative first-quarter consolidated accounting period (from 1 April 2023 to 30 June 2023).」

    The quarterly review by Ernst & Young ShinNihon LLC continued in the first quarter of the 55th fiscal year.
  3. FY2023-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by Ernst & Young ShinNihon LLC of the quarterly consolidated financial statements for the first-quarter consolidated accounting period (from 1 April 2022 to 30 June 2022) and the cumulative first-quarter consolidated accounting period (from 1 April 2022 to 30 June 2022).」

    The quarterly review by Ernst & Young ShinNihon LLC continued in the first quarter of the 54th fiscal year.
  4. FY2022-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by Ernst & Young ShinNihon LLC of the quarterly consolidated financial statements for the third-quarter consolidated accounting period (from 1 October 2021 to 31 December 2021) and the cumulative third-quarter consolidated accounting period (from 1 April 2021 to 31 December 2021).」

    The quarterly consolidated financial statements for the third quarter of the 53rd fiscal year were also reviewed by Ernst & Young ShinNihon LLC.
  5. FY2021Completion of the change in audit firmAnnual report

    「Previous consolidated fiscal year and previous fiscal year: Deloitte Touche Tohmatsu LLC Current consolidated fiscal year and current fiscal year: Ernst & Young ShinNihon LLC」

    Ernst & Young ShinNihon LLC became the audit firm for the consolidated financial statements and financial statements for the current consolidated fiscal year, confirming the change in audit firm in the annual disclosure.
  6. FY2021-Q3RestatedAnnual report

    「52nd fiscal year Third-quarter consolidated accounting period and cumulative third-quarter consolidated accounting period: Ernst & Young ShinNihon LLC」

    The quarterly consolidated financial statements for the third quarter of the 52nd fiscal year were also subject to a quarterly review by Ernst & Young ShinNihon LLC.
  7. FY2021-Q2RestatedAnnual report

    「The company's audit firm has changed as follows: 51st consolidated fiscal year: Deloitte Touche Tohmatsu LLC 52nd fiscal year, second-quarter consolidated accounting period and cumulative second-quarter consolidated accounting period: Ernst & Young ShinNihon LLC」

    The quarterly consolidated financial statements for the second quarter of the 52nd fiscal year were also reviewed by Ernst & Young ShinNihon LLC.
  8. FY2021-Q1First statedAnnual report

    「The company's audit firm has changed as follows: 51st consolidated fiscal year: Deloitte Touche Tohmatsu LLC 52nd fiscal year, first-quarter consolidated accounting period and cumulative first-quarter consolidated accounting period: Ernst & Young ShinNihon LLC」

    The audit firm for the quarterly consolidated financial statements changed from Deloitte Touche Tohmatsu LLC to Ernst & Young ShinNihon LLC from the first quarter of the 52nd fiscal year.
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Change of audit firm from Deloitte Touche Tohmatsu LLC to Ernst & Young ShinNihon LLC | COSMOS INITIA Co.,Ltd. (8844) | Komori