Change of audit firm
First written in FY2021-Q1. 5 of 8 entries say "Restated". Latest entry: FY2024.
- FY2024Discloses the reason for the change in audit firmAnnual report
「The Audit and Supervisory Committee compared and considered multiple audit firms, including with a view to selecting a new statutory auditor, in light of the recommendation made by the Certified Public Accountants and Auditing Oversight Board to the Commissioner of the Financial Services Agency on 20 January 2023 that administrative action or other measures be taken against Hibiki Audit Corporation, as well as the administrative action taken by the Financial Services Agency on 31 March 2023.」
The company discloses the process of comparing and considering multiple audit firms in connection with the change from Hibiki Audit Corporation to Kainan Audit Corporation, in light of administrative action and other measures against Hibiki Audit Corporation. - FY2023Change of audit firm to Kainan Audit CorporationAnnual report
「Consolidated financial statements for fiscal year 73 and financial statements for fiscal year 73: Hibiki Audit Corporation Consolidated financial statements for fiscal year 74 and financial statements for fiscal year 74: Kainan Audit Corporation」
The company discloses that its statutory auditor changed from Hibiki Audit Corporation to Kainan Audit Corporation effective 29 June 2023. - 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 Hibiki Audit Corporation of its quarterly consolidated financial statements for the third quarter of the fiscal year, from 1 October 2022 to 31 December 2022, and for the cumulative third quarter, from 1 April 2022 to 31 December 2022.」
For the third quarter of fiscal year 73, the company also underwent a quarterly review by Hibiki Audit Corporation. - 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 Hibiki Audit Corporation of its quarterly consolidated financial statements for the first quarter of the fiscal year, from 1 April 2022 to 30 June 2022, and for the cumulative first quarter, from 1 April 2022 to 30 June 2022.」
For the first quarter of fiscal year 73, the company also underwent a quarterly review by Hibiki Audit Corporation. - FY2022-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Hibiki Audit Corporation of its quarterly consolidated financial statements for the second quarter of the fiscal year, from 1 July 2021 to 30 September 2021, and for the cumulative second quarter, from 1 April 2021 to 30 September 2021.」
For the second quarter of fiscal year 72, the company also underwent a quarterly review by Hibiki Audit Corporation. - FY2021-Q3RestatedAnnual report
「The Company's audit firm has changed as follows: Fiscal year 70: Deloitte Touche Tohmatsu LLC Third quarter of fiscal year 71 and cumulative third quarter: Hibiki Audit Corporation」
For the third quarter of fiscal year 71, the company states that its audit firm had changed from Deloitte Touche Tohmatsu LLC to Hibiki Audit Corporation. - FY2021-Q2RestatedAnnual report
「The Company's audit firm has changed as follows: Fiscal year 70: Deloitte Touche Tohmatsu LLC Second quarter of fiscal year 71 and cumulative second quarter: Hibiki Audit Corporation」
For the second quarter of fiscal year 71, the company states that its audit firm had changed from Deloitte Touche Tohmatsu LLC to Hibiki Audit Corporation. - FY2021-Q1First statedAnnual report
「The Company's audit firm has changed as follows: Fiscal year 70: Deloitte Touche Tohmatsu LLC First quarter of fiscal year 71 and cumulative first quarter: Hibiki Audit Corporation」
States that the audit firm changed from Deloitte Touche Tohmatsu LLC to Hibiki Audit Corporation from the first quarter of fiscal year 71.