Change of Auditor
First written in FY2022-Q1. 10 of 12 entries say "Restated". Latest entry: FY2027-H1.
- FY2027-H1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the interim consolidated financial statements for the six months from 1 March 2026 to 31 August 2026 received an interim review by Jonan Audit Corporation.」
The interim review was conducted by Jonan Audit Corporation, and the audit structure continuing from the previous fiscal year has been reconfirmed. - FY2026-H1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the interim consolidated financial statements for the six months from 1 March 2025 to 31 August 2025 received an interim review by Jonan Audit Corporation.」
The interim review was conducted by Jonan Audit Corporation, and the audit structure continuing from the previous fiscal year has been reconfirmed. - FY2025-H1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the interim consolidated financial statements for the six months from 1 March 2024 to 31 August 2024 received an interim review by Jonan Audit Corporation.」
The interim review was conducted by Jonan Audit Corporation, continuing from the previous fiscal year, and the structure following the renewed change of auditors has continued. - FY2024-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the quarterly consolidated financial statements for the three months from 1 September 2023 to 30 November 2023 and the nine months from 1 March 2023 to 30 November 2023 received a quarterly review by Jonan Audit Corporation.」
The quarterly review was conducted by Jonan Audit Corporation, continuing from the first quarter of the previous fiscal year, and the structure following the renewed change of auditors has continued. - FY2024-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the quarterly consolidated financial statements for the three months from 1 March 2023 to 31 May 2023 and the three months from 1 March 2023 to 31 May 2023 received a quarterly review by Jonan Audit Corporation.」
The quarterly review was conducted by Jonan Audit Corporation, continuing from the first quarter of the previous fiscal year, and the structure following the renewed change of auditors has continued. - FY2023-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the quarterly consolidated financial statements for the three months from 1 September 2022 to 30 November 2022 and the nine months from 1 March 2022 to 30 November 2022 received a quarterly review by Jonan Audit Corporation.」
The quarterly review was conducted by Jonan Audit Corporation, which changed again in FY2023-Q1, and the structure following the change of auditors has continued. - FY2023-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the quarterly consolidated financial statements for the three months from 1 June 2022 to 31 August 2022 and the six months from 1 March 2022 to 31 August 2022 received a quarterly review by Jonan Audit Corporation.」
The quarterly review was conducted by Jonan Audit Corporation, which changed again in FY2023-Q1, and the structure following the change of auditors has continued. - FY2023-Q1Another change of audit firmAnnual report
「Fiscal year 26: Jonan Certified Public Accountants Joint Office, certified public accountants Toshiaki Yamanoi (山野井 俊明) and Takao Yamakawa (山川 貴生) First quarter of fiscal year 27 and the three months ended the first quarter: Jonan Audit Corporation」
The auditor changed again from Jonan Certified Public Accountants Joint Office in the previous consolidated fiscal year to Jonan Audit Corporation in the first quarter of the current fiscal year. - FY2022RestatedAnnual report
「The company's audit firms have changed as follows: previous consolidated fiscal year and previous fiscal year: Audit Corporation Genwa; current consolidated fiscal year and current fiscal year: Jonan Certified Public Accountants Joint Office.」
The audit structure following the change from Audit Corporation Genwa to Jonan Certified Public Accountants Joint Office has been reconfirmed based on the full-year audit status. - FY2022-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the quarterly consolidated financial statements for the three months from 1 September 2021 to 30 November 2021 and the nine months from 1 March 2021 to 30 November 2021 received a quarterly review by certified public accountants Toshiaki Yamanoi (山野井 俊明) and Takao Yamakawa (山川 貴生) of Jonan Certified Public Accountants Joint Office.」
As in the previous quarter, the quarterly review was conducted by 2 certified public accountants of Jonan Certified Public Accountants Joint Office, and the structure following the change of auditors has continued. - FY2022-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the quarterly consolidated financial statements for the three months from 1 June 2021 to 31 August 2021 and the six months from 1 March 2021 to 31 August 2021 received a quarterly review by certified public accountants Toshiaki Yamanoi (山野井 俊明) and Takao Yamakawa (山川 貴生) of Jonan Certified Public Accountants Joint Office.」
The quarterly review was conducted by 2 certified public accountants of Jonan Certified Public Accountants Joint Office, which changed in the previous quarter, and the structure following the change of auditors has continued. - FY2022-Q1First statedAnnual report
「The company's auditors have changed as follows: fiscal year 25: Audit Corporation Genwa; the first quarter of fiscal year 26 and the six months ended the first quarter: Jonan Certified Public Accountants Joint Office, certified public accountants Toshiaki Yamanoi (山野井 俊明) and Takao Yamakawa (山川 貴生).」
This is the first time the change in auditors has been recorded as a separate topic: auditors changed from Audit Corporation Genwa in fiscal year 25 to Jonan Certified Public Accountants Joint Office in the first quarter and six months of fiscal year 26.