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Hotel Newgrand (9720) · FactRestated

Change in Audit Firm

First written in FY2017-Q1. 24 of 26 entries say "Restated". Latest entry: FY2026-H1.

26entries
10years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017-Q1 – FY2026-H12017: 320172018: 420182019: 320192020: 420202021: 320212022: 120222023: 420232024: 320242025: 020252026: 12026
Same theme, other companies
Change in Audit Firm and Quarterly Review FrameworkA theme 62 companies write about · 0 as a headwind · 0 as a tailwind

39 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 62 companies compared. The sentences above are computed from all 62.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received an interim review by KPMG AZSA LLC of the interim financial statements for the interim accounting period (1 December 2025 to 31 May 2026).」

    The interim review of the interim financial statements by KPMG AZSA LLC continues.
  2. FY2024-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by KPMG AZSA LLC of the quarterly financial statements for the second quarter accounting period (1 March 2024 to 31 May 2024) and the cumulative second-quarter period (1 December 2023 to 31 May 2024).」

    The review of the quarterly financial statements by KPMG AZSA LLC continues.
  3. FY2024-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by KPMG AZSA LLC of the quarterly financial statements for the first quarter accounting period (1 December 2023 to 29 February 2024) and the cumulative first-quarter period (1 December 2023 to 29 February 2024).」

    The review of the quarterly financial statements by KPMG AZSA LLC continues.
  4. FY2023Continuing audit period updated to 7 yearsAnnual report

    「Period of continuous auditing: 7 years」

    The audit by KPMG AZSA LLC continues, and the continuing audit period has increased from the previously stated 6 years to 7 years.
  5. FY2023-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by KPMG AZSA LLC of the quarterly financial statements for the third quarter accounting period (1 June 2023 to 31 August 2023) and the cumulative third-quarter period (1 December 2022 to 31 August 2023).」

    The quarterly review by KPMG AZSA LLC following the change is continuing.
  6. FY2023-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by KPMG AZSA LLC of the quarterly financial statements for the second quarter accounting period (1 March 2023 to 31 May 2023) and the cumulative second-quarter period (1 December 2022 to 31 May 2023).」

    The quarterly review by KPMG AZSA LLC following the change is continuing.
  7. FY2023-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by KPMG AZSA LLC of the quarterly financial statements for the first quarter accounting period (1 December 2022 to 28 February 2023) and the cumulative first-quarter period (1 December 2022 to 28 February 2023).」

    The quarterly review by KPMG AZSA LLC continues.
  8. FY2022RestatedAnnual report

    「KPMG AZSA LLC Continuing audit period 6 years」

    The audit by KPMG AZSA LLC continues, and the continuing audit period is stated as 6 years.
  9. FY2022-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by KPMG AZSA LLC of the quarterly financial statements for the second quarter accounting period (1 March 2022 to 31 May 2022) and the cumulative second-quarter period (1 December 2021 to 31 May 2022).」

    The quarterly review by KPMG AZSA LLC continues.
  10. FY2021-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by KPMG AZSA LLC of the quarterly financial statements for the third quarter accounting period (1 June 2021 to 31 August 2021) and the cumulative third-quarter period (1 December 2020 to 31 August 2021).」

    The quarterly review by KPMG AZSA LLC following the change is continuing.
  11. FY2021-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by KPMG AZSA LLC of the quarterly financial statements for the second quarter accounting period (1 March 2021 to 31 May 2021) and the cumulative second-quarter period (1 December 2020 to 31 May 2021).」

    The review of the quarterly financial statements by KPMG AZSA LLC continues.
  12. FY2021-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, KPMG AZSA LLC has conducted a quarterly review of the quarterly financial statements for the first-quarter accounting period (1 December 2020 to 28 February 2021) and the cumulative first-quarter period (1 December 2020 to 28 February 2021).」

    The quarterly review by KPMG AZSA LLC continues.
  13. FY2020-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by KPMG AZSA LLC of the quarterly financial statements for the third quarter accounting period (1 June 2020 to 31 August 2020) and the cumulative third-quarter period (1 December 2019 to 31 August 2020).」

    KPMG AZSA LLC, which changed after the previous auditor, is reviewing the quarterly financial statements for the third quarter.
  14. FY2020-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by KPMG AZSA LLC of the quarterly financial statements for the second quarter accounting period (1 March 2020 to 31 May 2020) and the cumulative second-quarter period (1 December 2019 to 31 May 2020).」

    KPMG AZSA LLC continues to conduct a review of the quarterly financial statements for the second quarter.
  15. FY2020-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by KPMG AZSA LLC of the quarterly financial statements for the first quarter accounting period (1 December 2019 to 29 February 2020) and the cumulative first-quarter period (1 December 2019 to 29 February 2020).」

    KPMG AZSA LLC, following the change, continues to review the quarterly financial statements.
  16. FY2019RestatedAnnual report

    「We have entered into an audit agreement with KPMG AZSA LLC as our accounting auditor and receive audits pursuant to the Companies Act and the Financial Instruments and Exchange Act.」

    KPMG AZSA LLC, which changed after the previous auditor, continues to serve as the accounting auditor.
  17. FY2019-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by KPMG AZSA LLC of the quarterly financial statements for the third quarter accounting period (1 June 2019 to 31 August 2019) and the cumulative third-quarter period (1 December 2018 to 31 August 2019).」

    KPMG AZSA LLC continues to conduct a review of the third-quarter financial statements.
  18. FY2019-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by KPMG AZSA LLC of the quarterly financial statements for the first quarter accounting period (1 December 2018 to 28 February 2019) and the cumulative first-quarter period (1 December 2018 to 28 February 2019).」

    KPMG AZSA LLC continues to review the quarterly financial statements for the first quarter.
  19. FY2018RestatedAnnual report

    「We have entered into an audit agreement with KPMG AZSA LLC as our accounting auditor and receive audits pursuant to the Companies Act and the Financial Instruments and Exchange Act.」

    KPMG AZSA LLC, which changed after the previous auditor, continues to serve as the accounting auditor.
  20. FY2018-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by KPMG AZSA LLC of the quarterly financial statements for the third quarter accounting period (1 June 2018 to 31 August 2018) and the cumulative third-quarter period (1 December 2017 to 31 August 2018).」

    KPMG AZSA LLC continues to conduct a review of the third-quarter financial statements.
  21. FY2018-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by KPMG AZSA LLC of the quarterly financial statements for the second quarter accounting period (1 March 2018 to 31 May 2018) and the cumulative second-quarter period (1 December 2017 to 31 May 2018).」

    KPMG AZSA LLC continues to review the quarterly financial statements for the second quarter.
  22. FY2018-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by KPMG AZSA LLC of the quarterly financial statements for the first quarter accounting period (1 December 2017 to 28 February 2018) and the cumulative first-quarter period (1 December 2017 to 28 February 2018).」

    KPMG AZSA LLC, which changed from the previous fiscal year, is reviewing the quarterly financial statements for the first quarter.
  23. FY2017RestatedAnnual report

    「We have entered into an audit agreement with KPMG AZSA LLC as our accounting auditor and receive audits pursuant to the Companies Act and the Financial Instruments and Exchange Act.」

    KPMG AZSA LLC, which changed from the previous fiscal year, continues to serve as the accounting auditor for the current fiscal year.
  24. FY2017-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by KPMG AZSA LLC of the quarterly financial statements for the third quarter accounting period (1 June 2017 to 31 August 2017) and the cumulative third-quarter period (1 December 2016 to 31 August 2017).」

    KPMG AZSA LLC, which changed from the first quarter, is conducting a review of the quarterly financial statements for the third quarter.
  25. FY2017-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by KPMG AZSA LLC of the quarterly financial statements for the second quarter accounting period (1 March 2017 to 31 May 2017) and the cumulative second-quarter period (1 December 2016 to 31 May 2017).」

    KPMG AZSA LLC, which changed from the first quarter, is conducting a review of the quarterly financial statements for the second quarter.
  26. FY2017-Q1First statedAnnual report

    「Our auditor has changed as follows. Fiscal year 139: Ernst & Young ShinNihon LLC First quarter of fiscal year 140 and cumulative first-quarter period: KPMG AZSA LLC」

    From the first quarter of fiscal year 140 and the cumulative first-quarter period, the auditor changed from Ernst & Young ShinNihon LLC to KPMG AZSA LLC.
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Change in Audit Firm | HOTEL NEWGRAND CO.,LTD. (9720) | Komori