Change of Auditor
First written in FY2017-Q1. 26 of 33 entries say "Restated". Latest entry: FY2026.
- FY2026Update to the period of continuing auditsAnnual report
「b. Period of continuous audit 10 years d. Composition of assistants engaged in audit services The assistants engaged in the Company's accounting audit services comprise 4 certified public accountants.」
The period of continuous audit by 興誠監査法人 changed from 9 years in the previous fiscal year to 10 years. There are 4 assistants. - FY2026-H1RestatedAnnual report
「The Company has undergone an interim review by 興誠監査法人 of its interim consolidated financial statements for the interim consolidated accounting period (1 April 2025 to 30 September 2025), pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act.」
The interim review of the interim consolidated financial statements by 興誠監査法人 is ongoing. - FY2025Update to the period of continuing auditsAnnual report
「b. Period of continuous audit 9 years d. Composition of assistants engaged in audit services The assistants engaged in the Company's accounting audit services comprise 4 certified public accountants.」
The period of continuous audit by 興誠監査法人 changed from 8 years in the previous fiscal year to 9 years. There are 4 audit assistants. - FY2025-H1RestatedAnnual report
「The Company has undergone an interim review by 興誠監査法人 of its interim consolidated financial statements for the interim consolidated accounting period (1 April 2024 to 30 September 2024), pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act.」
The interim review of the interim consolidated financial statements by 興誠監査法人 is ongoing. - FY2024Update to the period of continuing auditsAnnual report
「b. Period of continuous audit 8 years d. Composition of assistants engaged in audit services The assistants engaged in the Company's accounting audit services comprise 4 certified public accountants.」
The period of continuous audit by 興誠監査法人 changed from 7 years in the previous fiscal year to 8 years. The audit assistants comprise 4 certified public accountants. - FY2024-Q3RestatedAnnual report
「The Company has undergone a quarterly review by 興誠監査法人 of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2023 to 31 December 2023) and the third-quarter consolidated cumulative period (1 April 2023 to 31 December 2023), pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act.」
The quarterly review of the quarterly consolidated financial statements by 興誠監査法人 is ongoing. - FY2024-Q2RestatedAnnual report
「The Company has undergone a quarterly review by 興誠監査法人 of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2023 to 30 September 2023) and the second-quarter consolidated cumulative period (1 April 2023 to 30 September 2023), pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act.」
The quarterly review of the second-quarter consolidated financial statements by 興誠監査法人 is ongoing. - FY2023Update to the number of audit assistants and the period of continuous auditAnnual report
「b. Period of continuous audit 7 years d. Composition of assistants engaged in audit services The assistants engaged in the Company's accounting audit services comprise 4 certified public accountants.」
The period of continuous audit by 興誠監査法人 changed to 7 years, and the number of audit assistants changed from 5 in the previous fiscal year to 4. - FY2023-Q3RestatedAnnual report
「The Company has undergone a quarterly review by 興誠監査法人 of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2022 to 31 December 2022) and the third-quarter consolidated cumulative period (1 April 2022 to 31 December 2022), pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act.」
The quarterly review of the quarterly consolidated financial statements by 興誠監査法人 is ongoing. - FY2023-Q2RestatedAnnual report
「The Company has undergone a quarterly review by 興誠監査法人 of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2022 to 30 September 2022) and the second-quarter consolidated cumulative period (1 April 2022 to 30 September 2022), pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act.」
The quarterly review by 興誠監査法人 continues. - FY2023-Q1RestatedAnnual report
「The Company has undergone a quarterly review by 興誠監査法人 of its quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 April 2022 to 30 June 2022) and the first-quarter consolidated cumulative period (1 April 2022 to 30 June 2022), pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act.」
The quarterly review by 興誠監査法人 continues. - FY2022RestatedAnnual report
「b. Period of continuous audit 6 years d. Composition of assistants engaged in audit services The assistants engaged in the Company's accounting audit services comprise 5 certified public accountants.」
The audit by 興誠監査法人 is ongoing, with a continuous audit period of 6 years and 5 audit assistants disclosed. - FY2022-Q3RestatedAnnual report
「The Company has undergone a quarterly review by 興誠監査法人 of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2021 to 31 December 2021) and the third-quarter consolidated cumulative period (1 April 2021 to 31 December 2021), pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act.」
The quarterly review of the quarterly consolidated financial statements by 興誠監査法人 is ongoing. - FY2022-Q2RestatedAnnual report
「The Company has undergone a quarterly review by 興誠監査法人 of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2021 to 30 September 2021) and the second-quarter consolidated cumulative period (1 April 2021 to 30 September 2021), pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act.」
The quarterly review by 興誠監査法人 continues. - FY2022-Q1RestatedAnnual report
「The Company has undergone a quarterly review by 興誠監査法人 of its quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 April 2021 to 30 June 2021) and the first-quarter consolidated cumulative period (1 April 2021 to 30 June 2021), pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act.」
The quarterly review by 興誠監査法人 continues. - FY2021-Q3RestatedAnnual report
「The Company has undergone a quarterly review by 興誠監査法人 of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2020 to 31 December 2020) and the third-quarter consolidated cumulative period (1 April 2020 to 31 December 2020), pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act.」
The quarterly review of the quarterly consolidated financial statements by 興誠監査法人 is ongoing. - FY2021-Q1RestatedAnnual report
「The Company has undergone a quarterly review by 興誠監査法人 of its quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 April 2020 to 30 June 2020) and the first-quarter consolidated cumulative period (1 April 2020 to 30 June 2020), pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act.」
The quarterly review by 興誠監査法人 continues. - FY2020Increase in the number of audit assistantsAnnual report
「The assistants involved in the company's audit work comprise 5 certified public accountants.」
The audit by 興誠監査法人 is ongoing, while the number of assistants engaged in accounting audit services is disclosed as 5, up from 3 in the previous fiscal year. - FY2020-Q3RestatedAnnual report
「The Company has undergone a quarterly review by 興誠監査法人 of its 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), pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act.」
The quarterly review of the quarterly consolidated financial statements by 興誠監査法人 is ongoing. - FY2020-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by 興誠監査法人 of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2019 to 30 September 2019) and the second-quarter cumulative consolidated accounting period (1 April 2019 to 30 September 2019).」
The quarterly review by 興誠監査法人 continues. - 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 興誠監査法人 of its quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 April 2019 to 30 June 2019) and the first-quarter cumulative consolidated accounting period (1 April 2019 to 30 June 2019).」
The quarterly review by 興誠監査法人 continues. - FY2019Decrease in the number of audit assistantsAnnual report
「The assistants involved in the company's accounting audit comprised 3 certified public accountants.」
While the audit firm remains 興誠監査法人, the disclosure states that the number of assistants involved in the accounting audit decreased from 4 in the previous fiscal year to 3. - FY2019-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by 興誠監査法人 of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2018 to 31 December 2018) and the third-quarter cumulative consolidated accounting period (1 April 2018 to 31 December 2018).」
The quarterly review by 興誠監査法人 continues. - FY2019-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by 興誠監査法人 of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2018 to 30 September 2018) and the second-quarter cumulative consolidated accounting period (1 April 2018 to 30 September 2018).」
The quarterly review by 興誠監査法人 continues. - 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 興誠監査法人 of its quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 April 2018 to 30 June 2018) and the first-quarter cumulative consolidated accounting period (1 April 2018 to 30 June 2018).」
The quarterly review by 興誠監査法人 continues. - FY2018RestatedAnnual report
「The certified public accountants who performed the company's audit were Hagino Utami (萩野うたみ) and Urano Tomoaki (浦野智明), both members of 興誠監査法人. The assistants involved in the audit of the group comprised 4 certified public accountants.」
The audit by 興誠監査法人 continues, and the disclosure states that there are 4 certified public accountant assistants. - FY2018-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by 興誠監査法人 of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2017 to 31 December 2017) and the third-quarter cumulative consolidated accounting period (1 April 2017 to 31 December 2017).」
The quarterly review by 興誠監査法人 continued in the third quarter. - FY2018-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by 興誠監査法人 of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2017 to 30 September 2017) and the second-quarter cumulative consolidated accounting period (1 April 2017 to 30 September 2017).」
The quarterly review by 興誠監査法人 continued in the second quarter. - FY2018-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by 興誠監査法人 of its quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 April 2017 to 30 June 2017) and the first-quarter cumulative consolidated accounting period (1 April 2017 to 30 June 2017).」
The quarterly review by 興誠監査法人, which changed from the first quarter of the previous fiscal year, continues. - FY2017RestatedAnnual report
「The certified public accountants who performed the company's audit were Hagino Utami (萩野うたみ) and Urano Tomoaki (浦野智明), both members of 興誠監査法人. The assistants involved in the audit of the group comprised 3 certified public accountants.」
The audit by 興誠監査法人, which changed from the first quarter of the 95th fiscal year, continued for the full year. - FY2017-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by 興誠監査法人 of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2016 to 31 December 2016) and the third-quarter cumulative consolidated accounting period (1 April 2016 to 31 December 2016).」
The quarterly review by 興誠監査法人 continued in the third quarter. - FY2017-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by 興誠監査法人 of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2016 to 30 September 2016) and the second-quarter cumulative consolidated accounting period (1 April 2016 to 30 September 2016).」
There has been no change in the auditor from the previous quarter, and the quarterly review by 興誠監査法人 continues. - FY2017-Q1First statedAnnual report
「The company's auditors have changed as follows. 94th consolidated fiscal year Certified public accountants Motohashi Kiyohiko (本橋清彦) Certified public accountant Hagino Utami (萩野うたみ) 95th fiscal year, first-quarter consolidated accounting period and first-quarter cumulative consolidated accounting period 興誠監査法人」
The disclosure states that the auditor changed from individual certified public accountants to 興誠監査法人 from the first quarter of the 95th fiscal year.