Komori
Chichibu Railway (9012) · FactUpdate to the Period of Continuous Audits

Change in audit firm

First written in FY2017-Q1. 22 of 26 entries say "Restated". Latest entry: FY2026.

26entries
11years
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ProgressHeldSoftenedWorseRestatedFY2017-Q1 – FY20262016: 220162017: 320172018: 420182019: 220192020: 320202021: 220212022: 420222023: 320232024: 120242025: 120252026: 12026
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Change in Accounting AuditorA theme 871 companies write about · 3 as a headwind · 40 as a tailwind
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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 870 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026Update to the Period of Continuous AuditsAnnual report

    「Name of audit firm: KPMG AZSA LLC; period of continuous audits: 10 years」

    The company continued to be audited by KPMG AZSA LLC, bringing the period of continuous audits to 10 years from 9 years in the previous fiscal year.
  2. FY2025Update to the Period of Continuous AuditsAnnual report

    「Name of audit firm: KPMG AZSA LLC; period of continuous audits: 9 years」

    The company continued to be audited by KPMG AZSA LLC, bringing the period of continuous audits to 9 years from 8 years in the previous fiscal year.
  3. FY2024Update to the Period of Continuous AuditsAnnual report

    「Name of the Company's audit firm: KPMG AZSA LLC; period of continuous audits: 8 years」

    The Company continues to be audited by KPMG AZSA LLC, bringing the period of continuous audits from 7 years in the previous fiscal year to 8 years.
  4. FY2024-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have engaged KPMG AZSA LLC to conduct a quarterly review of the consolidated quarterly financial statements for the second quarter consolidated accounting period (1 July 2023 to 30 September 2023) and the second quarter cumulative consolidated period (1 April 2023 to 30 September 2023).」

    The Company continues to receive quarterly reviews from KPMG AZSA LLC.
  5. FY2023RestatedAnnual report

    「Name of the Company's audit firm: KPMG AZSA LLC; period of continuous audits: 7 years」

    The Company continues to be audited by KPMG AZSA LLC, bringing the period of continuous audits to 7 years.
  6. FY2023-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have engaged KPMG AZSA LLC to conduct a quarterly review of the consolidated quarterly financial statements for the third quarter consolidated accounting period (1 October 2022 to 31 December 2022) and the third quarter cumulative consolidated period (1 April 2022 to 31 December 2022).」

    The company continues to receive a third-quarter review from KPMG AZSA LLC.
  7. FY2023-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have engaged KPMG AZSA LLC to conduct a quarterly review of the consolidated quarterly financial statements for the second quarter consolidated accounting period (1 July 2022 to 30 September 2022) and the second quarter cumulative consolidated period (1 April 2022 to 30 September 2022).」

    The company continues to receive a second-quarter review from KPMG AZSA LLC.
  8. FY2023-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have engaged KPMG AZSA LLC to conduct a quarterly review of the consolidated quarterly financial statements for the first quarter consolidated accounting period (1 April 2022 to 30 June 2022) and the first quarter cumulative consolidated period (1 April 2022 to 30 June 2022).」

    The Company continues to receive quarterly reviews from KPMG AZSA LLC.
  9. FY2022RestatedAnnual report

    「Name of the Company's audit firm: KPMG AZSA LLC; period of continuous audits: 5 years」

    The Company continues to be audited by KPMG AZSA LLC, and the Audit & Supervisory Board has reappointed the audit firm after giving it an A rating.
  10. FY2022-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have engaged KPMG AZSA LLC to conduct a quarterly review of the consolidated quarterly financial statements for the third quarter consolidated accounting period (1 October 2021 to 31 December 2021) and the third quarter cumulative consolidated period (1 April 2021 to 31 December 2021).」

    The Company continues to receive a third-quarter review by KPMG AZSA LLC.
  11. FY2022-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by KPMG AZSA LLC of its quarterly consolidated financial statements for the second quarter of fiscal 2021, comprising the quarterly consolidated accounting period from 1 July 2021 to 30 September 2021 and the cumulative quarterly consolidated period from 1 April 2021 to 30 September 2021.」

    The company continues to receive a second-quarter review from KPMG AZSA LLC.
  12. FY2021RestatedAnnual report

    「Name of the Company's audit firm: KPMG AZSA LLC; period of continuous audits: 5 years」

    The Company continues to be audited by KPMG AZSA LLC, bringing the period of continuous audits to 5 years. The Audit & Supervisory Board reappointed the audit firm and gave it an A rating.
  13. FY2021-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have engaged KPMG AZSA LLC to conduct a quarterly review of the consolidated quarterly financial statements for the first quarter consolidated accounting period (1 April 2020 to 30 June 2020) and the first quarter cumulative consolidated period (1 April 2020 to 30 June 2020).」

    The company continues to receive a first-quarter review from KPMG AZSA LLC.
  14. FY2020RestatedAnnual report

    「Name of the Company's audit firm: KPMG AZSA LLC; period of continuous audits: 4 years」

    The Company continues to be audited by KPMG AZSA LLC, bringing the period of continuous audits to 4 years.
  15. FY2020-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have undergone a quarterly review by KPMG AZSA LLC of the quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2019 to 31 December 2019) and the third-quarter consolidated cumulative period (1 April 2019 to 31 December 2019).」

    The company continues to receive a third-quarter review from KPMG AZSA LLC.
  16. FY2020-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have engaged KPMG AZSA LLC to conduct a quarterly review of the consolidated quarterly financial statements for the second quarter consolidated accounting period (1 July 2019 to 30 September 2019) and the second quarter cumulative consolidated period (1 April 2019 to 30 September 2019).」

    The Company continues to receive quarterly reviews from KPMG AZSA LLC.
  17. FY2020-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have undergone a quarterly review by KPMG AZSA LLC of the quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 April 2019 to 30 June 2019) and the first-quarter consolidated cumulative period (1 April 2019 to 30 June 2019).」

    The Company continues to receive quarterly reviews from KPMG AZSA LLC.
  18. FY2019-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has received a quarterly review by KPMG AZSA LLC of the quarterly consolidated financial statements for the second quarter of the consolidated fiscal year (1 July 2018 to 30 September 2018) and the cumulative second-quarter period (1 April 2018 to 30 September 2018).」

    The Company continues to receive a second-quarter review by KPMG AZSA LLC, which changed from the previous fiscal year.
  19. FY2019-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by KPMG AZSA LLC of its quarterly consolidated financial statements for the first quarter of fiscal 2018, comprising the quarterly consolidated accounting period from 1 April 2018 to 30 June 2018 and the cumulative quarterly consolidated period from 1 April 2018 to 30 June 2018.」

    The Company continues to receive a quarterly review by KPMG AZSA LLC, which changed from the previous fiscal year.
  20. FY2018RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has been audited by KPMG AZSA LLC with respect to the consolidated financial statements for the consolidated fiscal year, from 1 April 2017 to 31 March 2018, and the financial statements for the 195th fiscal year, from 1 April 2017 to 31 March 2018.」

    The Company continues to receive an audit by KPMG AZSA LLC, which changed from the previous fiscal year.
  21. FY2018-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has received a quarterly review by KPMG AZSA LLC of the quarterly consolidated financial statements for the third-quarter consolidated accounting period, from 1 October 2017 to 31 December 2017, and the cumulative third-quarter period, from 1 April 2017 to 31 December 2017.」

    The Company continues to receive a quarterly review by KPMG AZSA LLC, which changed from the previous fiscal year.
  22. FY2018-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has received a quarterly review by KPMG AZSA LLC of the quarterly consolidated financial statements for the second-quarter consolidated accounting period, from 1 July 2017 to 30 September 2017, and the cumulative second-quarter period, from 1 April 2017 to 30 September 2017.」

    The Company continues to receive a quarterly review by KPMG AZSA LLC, which changed from the previous fiscal year.
  23. FY2017RestatedAnnual report

    「Current consolidated fiscal year and current fiscal year: KPMG AZSA LLC」

    KPMG AZSA LLC, which changed from the previous fiscal year, continues as the accounting auditor for the current consolidated fiscal year.
  24. FY2017-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have undergone a quarterly review by KPMG AZSA LLC of the quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2016 to 31 December 2016) and the third-quarter consolidated cumulative period (1 April 2016 to 31 December 2016).」

    The Company continues to receive a quarterly review by KPMG AZSA LLC, which changed from the previous quarter.
  25. FY2017-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have undergone a quarterly review by KPMG AZSA LLC of the quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2016 to 30 September 2016) and the second-quarter consolidated cumulative period (1 April 2016 to 30 September 2016).」

    The quarterly review by KPMG AZSA LLC, which changed from the previous quarter, continues.
  26. FY2017-Q1First statedAnnual report

    「The Company's auditors changed as follows: 193rd consolidated fiscal year: Ernst & Young ShinNihon LLC; first quarter of the 194th consolidated fiscal year and cumulative first-quarter period: KPMG AZSA LLC.」

    The auditor changed from Ernst & Young ShinNihon LLC to KPMG AZSA LLC from the first quarter of the 194th fiscal year.
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