Reappointment of the Accounting Auditor and Evaluation of Audit Quality
First written in FY2019. 3 of 5 entries say "Restated". Latest entry: FY2026.
23 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The Company's Audit & Supervisory Board evaluates the audit firm. Each fiscal year, it receives explanations of the accounting auditor's quality control policies and the audit firm's implementation of the Corporate Governance Code, among other matters. Based on the "Accounting Auditor Evaluation and Selection Criteria Checklist," the Audit & Supervisory Board discusses the audit firm's quality control, the independence of the audit team, its relationship with management, fraud risks and other matters, and has determined that there are no issues with the appropriateness of the audit.」
The Audit & Supervisory Board continues to assess the audit firm's quality control, independence, relationship with management, fraud risks and other matters. - FY2024RestatedAnnual report
「The Company's Audit & Supervisory Board evaluates the audit firm. Each fiscal year, it receives explanations of the accounting auditor's quality control policies and the audit firm's implementation of the Corporate Governance Code, among other matters. Based on the "Accounting Auditor Evaluation and Selection Criteria Checklist," the Audit & Supervisory Board discusses the audit firm's quality control, the independence of the audit team, its relationship with management, fraud risks and other matters, and has determined that there are no issues with the appropriateness of the audit.」
The Audit & Supervisory Board continues to assess the audit firm's quality control, independence, relationship with management, fraud risks and other matters. - FY2023-Q1Name change following an audit firm mergerAnnual report
「The Company notes that きさらぎ監査法人, which had previously provided audit certification services to the Company, merged with Moore至誠監査法人 effective 1 July 2022 and changed its name to Mooreみらい監査法人 on the same date.」
The Company states that the former きさらぎ監査法人 merged and changed its name to Mooreみらい監査法人 effective 1 July 2022. - FY2020RestatedAnnual report
「The Company's Audit & Supervisory Board evaluates the audit firm. Each fiscal year, it receives explanations of the accounting auditor's quality control policies and the audit firm's implementation of the Corporate Governance Code, among other matters. Based on the "Accounting Auditor Evaluation and Selection Criteria Checklist," the Audit & Supervisory Board discusses the audit firm's quality control, the independence of the audit team, its relationship with management, fraud risks and other matters, and has determined that there are no issues with the appropriateness of the audit.」
The Audit & Supervisory Board continues to assess the audit firm's quality control, independence, relationship with management, fraud risks and other matters. - FY2019First statedAnnual report
「Based on the above policy, the Audit & Supervisory Board reappointed きさらぎ監査法人 because there were no circumstances warranting its dismissal or non-reappointment.」
The Company states that the Audit & Supervisory Board assessed the accounting auditor's independence and audit implementation, among other matters, and reappointed it because there were no grounds for dismissal or non-reappointment.