Change in Audit Firm
First written in FY2018-Q2. 16 of 20 entries say "Restated". Latest entry: FY2025.
- FY2025RestatedAnnual report
「The assistants involved in the Company's audit work comprise 2 certified public accountants and 3 others.」
The Company continues to be audited by Aria Audit Corporation, with the period of continuous audits stated as 4 years. - FY2024-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Aria Audit Corporation of its quarterly consolidated financial statements for the third quarter consolidated accounting period (1 January 2024 to 31 March 2024) and the third quarter consolidated cumulative period (1 July 2023 to 31 March 2024).」
The company continues to receive quarterly reviews from 監査法人アリア. - FY2024-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Aria Audit Corporation of its quarterly consolidated financial statements for the first quarter consolidated accounting period (1 July 2023 to 30 September 2023) and the first quarter consolidated cumulative period (1 July 2023 to 30 September 2023).」
The company continues to receive quarterly reviews from 監査法人アリア. - FY2023RestatedAnnual report
「The Company's audit firm changed as follows: fiscal year 32 (consolidated and non-consolidated): シンシア監査法人; fiscal year 33 (consolidated and non-consolidated): 監査法人アリア.」
The disclosure states that the Company continues to be audited by 監査法人アリア and that the period of continuous auditing is 2 years. - 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 監査法人アリア of its quarterly consolidated financial statements for the third quarter accounting period (1 January 2023 to 31 March 2023) and the cumulative third quarter period (1 July 2022 to 31 March 2023).」
The company continues to receive quarterly reviews from 監査法人アリア. - 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 監査法人アリア of its quarterly consolidated financial statements for the first quarter accounting period (1 July 2022 to 30 September 2022) and the cumulative first quarter period (1 July 2022 to 30 September 2022).」
The company continues to receive quarterly reviews from 監査法人アリア. - FY2022RestatedAnnual report
「The Company's audit firm changed as follows: fiscal year 32 (consolidated and non-consolidated): シンシア監査法人; fiscal year 33 (consolidated and non-consolidated): 監査法人アリア.」
Following the change to 監査法人アリア in FY2022-Q1, the disclosure reconfirms the firm's annual audit and audit structure. - FY2022-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 監査法人アリア of its quarterly consolidated financial statements for the third quarter accounting period (1 January 2022 to 31 March 2022) and the cumulative third quarter period (1 July 2021 to 31 March 2022).」
The disclosure reconfirms that the Company has undergone a third-quarter review by 監査法人アリア. - FY2022-Q1Another Change in Audit FirmAnnual report
「The Company's audit firm changed as follows: fiscal year 32: シンシア監査法人; the first quarter of fiscal year 33 and the cumulative first quarter period: 監査法人アリア.」
From the first quarter of fiscal year 33, the audit firm changed from シンシア監査法人 to 監査法人アリア. - FY2021Increase in audit assistantsAnnual report
「The assistants engaged in the Company's accounting audit work comprise 10 certified public accountants.」
The disclosure states that the Company continues to be audited by シンシア監査法人 and that the assistants engaged in its accounting audit work comprise 10 certified public accountants. - FY2021-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by シンシア監査法人 of its quarterly consolidated financial statements for the second quarter accounting period (1 October 2020 to 31 December 2020) and the cumulative second quarter period (1 July 2020 to 31 December 2020).」
The Company continues to undergo quarterly reviews by シンシア監査法人. - 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 シンシア監査法人 of its quarterly consolidated financial statements for the first quarter accounting period (1 July 2020 to 30 September 2020) and the cumulative first quarter period (1 July 2020 to 30 September 2020).」
The Company continues to undergo quarterly reviews by シンシア監査法人. - 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 シンシア監査法人 of its quarterly consolidated financial statements for the third quarter accounting period (1 January 2020 to 31 March 2020) and the cumulative third quarter period (1 July 2019 to 31 March 2020).」
The Company also underwent a quarterly review by シンシア監査法人 in the third quarter of fiscal year 31. - FY2020-Q1Another Change in Audit FirmAnnual report
「The Company's audit firm changed as follows: fiscal year 30: かがやき監査法人; the first quarter of fiscal year 31 and the cumulative first quarter period: シンシア監査法人.」
From the first quarter of fiscal year 31, the audit firm changed from かがやき監査法人 to シンシア監査法人. - FY2019RestatedAnnual report
「The assistants engaged in the Company's accounting audit work comprise 6 certified public accountants and 1 other person.」
The Company continues to have its accounting audit performed by かがやき監査法人. - 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 かがやき監査法人 of its quarterly consolidated financial statements for the second quarter accounting period (1 October 2018 to 31 December 2018) and the cumulative second quarter period (1 July 2018 to 31 December 2018).」
The disclosure continues to state that the Company has undergone a quarterly review by かがやき監査法人. - 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 かがやき監査法人 of its quarterly consolidated financial statements for the first quarter accounting period (1 July 2018 to 30 September 2018) and the cumulative first quarter period (1 July 2018 to 30 September 2018).」
The disclosure reconfirms that the Company has undergone a quarterly review by かがやき監査法人. - FY2018RestatedAnnual report
「かがやき監査法人 performs the accounting audits required under the Companies Act and the Financial Instruments and Exchange Act.」
The disclosure reconfirms that かがやき監査法人 performs the accounting audits. - FY2018-Q3RestatedAnnual report
「The Company's audit firm changed as follows: fiscal year 28: 監査法人よつば綜合事務所; the third quarter of fiscal year 29 and the cumulative third quarter period: かがやき監査法人.」
The third quarter of fiscal year 29 also identifies かがやき監査法人 as the audit firm. - FY2018-Q2First statedAnnual report
「The Company's audit firm changed as follows: fiscal year 28: 監査法人よつば綜合事務所; the second quarter of fiscal year 29 and the cumulative second quarter period: かがやき監査法人.」
From the second quarter of fiscal year 29, the audit firm changed from 監査法人よつば綜合事務所 to かがやき監査法人.