Annual Evaluation of the Accounting Auditor by the Board of Corporate Auditors
First written in FY2021. 2 of 3 entries say "Advanced", first in FY2024. Latest entry: FY2026.
4 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「The Company's Audit & Supervisory Board has established Evaluation Criteria for Accounting Auditors with reference to the Practical Guidelines for Audit & Supervisory Board Members, etc. in Developing Evaluation and Selection Criteria for Accounting Auditors published by the Japan Audit & Supervisory Board Members Association, and annually evaluates the accounting auditor based on those criteria.」
The system for annually evaluating the accounting auditor continued to operate during the current fiscal year. After confirming items including quality control, independence and expertise, fees, communication and fraud risk, the Company reappointed Ernst & Young ShinNihon LLC as its accounting auditor. - FY2024AdvancedAnnual report
「The Company's Audit & Supervisory Board has established evaluation criteria in accordance with the Practical Guidelines for Audit & Supervisory Board Members, etc. in Developing Evaluation and Selection Criteria for Accounting Auditors published by the Japan Audit & Supervisory Board Members Association, and annually evaluates the accounting auditor based on those criteria.」
The disclosure specifies that the system for annually evaluating the accounting auditor continued to operate during the current fiscal year, based on evaluation items including the audit firm's quality control, audit team, fees, communication and fraud risk. - FY2021First statedAnnual report
「The Company's Audit & Supervisory Board has established evaluation criteria in accordance with the Practical Guidelines for Audit & Supervisory Board Members, etc. in Developing Evaluation and Selection Criteria for Accounting Auditors published by the Japan Audit & Supervisory Board Members Association, and evaluates the accounting auditor annually based on those criteria.」
The disclosure newly identifies as a theme the system under which the Audit & Supervisory Board annually evaluates the audit firm's quality control, audit team, fees and communication, among other matters.