Change in Audit Firm
First written in FY2022-Q1. 1 of 4 entries say "Restated". Latest entry: FY2025.
- FY2025RestatedAnnual report
「37th fiscal year (consolidated and non-consolidated): SCS国際有限責任監査法人」
It continues to use SCS国際有限責任監査法人 as its accounting auditor and states that the audit engagement has continued for 2 years. - FY2024Provide more detail on the reason for the change in audit firmAnnual report
「Taking into account the recommendation made by the Certified Public Accountants and Auditing Oversight Board to the Commissioner of the Financial Services Agency on 20 January 2023 to impose administrative sanctions or take other measures against ひびき監査法人, the Audit & Supervisory Board has compared and considered several audit firms, including with a view to selecting a new accounting auditor.」
It specifically disclosed that the change from ひびき監査法人 to SCS国際有限責任監査法人 followed a comparison and review process taking into account the recommendation of the Certified Public Accountants and Auditing Oversight Board. - FY2024-Q1Audit Firm Changed AgainAnnual report
「Our audit firms have changed as follows. 36th consolidated fiscal year: ひびき監査法人; first quarter of the 37th consolidated fiscal year and cumulative first quarter: SCS国際有限責任監査法人」
The audit firm changed from ひびき監査法人, which had served since the first quarter of the previous fiscal year, to SCS国際有限責任監査法人 from the first quarter of the current fiscal year. - FY2022-Q1First statedAnnual report
「Our audit firms have changed as follows. 34th consolidated fiscal year: 有限責任 あずさ監査法人; first quarter of the 35th consolidated fiscal year and cumulative first quarter: ひびき監査法人」
It disclosed that, from the first quarter of the 35th fiscal year, the audit firm changed from 有限責任 あずさ監査法人 to ひびき監査法人.