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Yamashita Health Care Holdings (9265) · FactRestated

Change in Audit Firm

First written in FY2019-Q2. 11 of 12 entries say "Restated". Latest entry: FY2026-H1.

12entries
8years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2019-Q2 – FY2026-H12019: 420192020: 220202021: 020212022: 220222023: 220232024: 120242025: 020252026: 1
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Change of Accounting AuditorA theme 778 companies write about · 1 as a headwind · 37 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 778 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone an interim review by Deloitte Touche Tohmatsu LLC of its interim consolidated financial statements for the interim consolidated accounting period from 1 June 2025 to 30 November 2025.」

    The interim review of the interim consolidated financial statements by Deloitte Touche Tohmatsu LLC is continuing.
  2. FY2024-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Deloitte Touche Tohmatsu LLC of its quarterly consolidated financial statements for the second-quarter consolidated accounting period, from 1 September 2023 to 30 November 2023, and the cumulative second-quarter consolidated period, from 1 June 2023 to 30 November 2023.」

    It was reconfirmed that the quarterly consolidated financial statements for the second quarter of the seventh fiscal year had been reviewed by Deloitte Touche Tohmatsu LLC.
  3. FY2023-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Deloitte Touche Tohmatsu LLC of its quarterly consolidated financial statements for the third-quarter consolidated accounting period, from 1 December 2022 to 28 February 2023, and the cumulative third-quarter consolidated period, from 1 June 2022 to 28 February 2023.」

    It was reconfirmed that the quarterly consolidated financial statements for the third quarter of the sixth fiscal year had been reviewed by Deloitte Touche Tohmatsu LLC.
  4. FY2023-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Deloitte Touche Tohmatsu LLC of its quarterly consolidated financial statements for the second-quarter consolidated accounting period, from 1 September 2022 to 30 November 2022, and the cumulative second-quarter consolidated period, from 1 June 2022 to 30 November 2022.」

    It was reconfirmed that the quarterly consolidated financial statements for the second quarter of the sixth fiscal year had been reviewed by Deloitte Touche Tohmatsu LLC.
  5. FY2023-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Deloitte Touche Tohmatsu LLC of its quarterly consolidated financial statements for the first-quarter consolidated accounting period and cumulative first-quarter consolidated period, from 1 June 2022 to 31 August 2022.」

    It was reconfirmed that the quarterly consolidated financial statements for the first quarter of the sixth fiscal year had been reviewed by Deloitte Touche Tohmatsu LLC.
  6. 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 Deloitte Touche Tohmatsu LLC of its quarterly consolidated financial statements for the second-quarter consolidated accounting period, from 1 September 2021 to 30 November 2021, and the cumulative second-quarter consolidated period, from 1 June 2021 to 30 November 2021.」

    It was reconfirmed that the quarterly consolidated financial statements for the second quarter of the fifth fiscal year had been reviewed by Deloitte Touche Tohmatsu LLC.
  7. FY2021-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Deloitte Touche Tohmatsu LLC of its quarterly consolidated financial statements for the first-quarter consolidated accounting period and cumulative first-quarter consolidated period, from 1 June 2020 to 31 August 2020.」

    It was reconfirmed that the quarterly consolidated financial statements for the first quarter of the fourth fiscal year had been reviewed by Deloitte Touche Tohmatsu LLC.
  8. FY2020-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Deloitte Touche Tohmatsu LLC of its quarterly consolidated financial statements for the third-quarter consolidated accounting period, from 1 December 2019 to 29 February 2020, and the cumulative third-quarter consolidated period, from 1 June 2019 to 29 February 2020.」

    It was confirmed that the quarterly consolidated financial statements for the third quarter of the third fiscal year had been reviewed by Deloitte Touche Tohmatsu LLC.
  9. FY2020-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Deloitte Touche Tohmatsu LLC of its quarterly consolidated financial statements for the first-quarter consolidated accounting period and cumulative first-quarter consolidated period, from 1 June 2019 to 31 August 2019.」

    It was confirmed that the quarterly consolidated financial statements for the first quarter of the third fiscal year had been reviewed by Deloitte Touche Tohmatsu LLC.
  10. FY2019RestatedAnnual report

    「Based on this policy, the Audit and Supervisory Committee determined that it was appropriate to reappoint Deloitte Touche Tohmatsu LLC.」

    The policy of reappointing Deloitte Touche Tohmatsu LLC as the audit firm for the second fiscal year was confirmed.
  11. FY2019-Q3RestatedAnnual report

    「The Company's audit firm has changed as follows: First consolidated fiscal year: KPMG AZSA LLC; second fiscal year, third-quarter consolidated accounting period and cumulative third-quarter consolidated period: Deloitte Touche Tohmatsu LLC.」

    It was reconfirmed that Deloitte Touche Tohmatsu LLC was the audit firm for the third-quarter consolidated accounting period and cumulative period of the second fiscal year.
  12. FY2019-Q2First statedAnnual report

    「The Company’s independent auditor changed as follows: first consolidated fiscal year, KPMG AZSA LLC; second fiscal year, second quarter consolidated accounting period and six months ended the second quarter, Deloitte Touche Tohmatsu LLC.」

    It was disclosed that, from the second quarter of the second fiscal year, the audit firm changed from KPMG AZSA LLC to Deloitte Touche Tohmatsu LLC.
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Change in Audit Firm | YAMASHITA HEALTH CARE HOLDINGS,INC. (9265) | Komori