Change in independent auditor from KPMG AZSA LLC to Kowa Audit Corporation
First written in FY2023. 4 of 6 entries say "Restated". Latest entry: 2026-05-01.
- 2026-05-01RestatedGeneral Meetings of Shareholders
「(1) Name of the company's accounting auditor: Kowa Audit Corporation」
Kowa Audit Corporation was listed as the accounting auditor, with audit fees and other compensation of ¥20 million also disclosed. - FY2024RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has received an audit by 晄和監査法人 of its financial statements for the fiscal year covering 1 March 2023 to 29 February 2024.」
It has been reconfirmed that 晄和監査法人, which changed from the previous fiscal year, is responsible for the audit of the financial statements for the current fiscal year. - FY2024-Q3RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by 晄和監査法人 of its quarterly financial statements for the third-quarter accounting period covering 1 September 2023 to 30 November 2023 and the cumulative third-quarter period covering 1 March 2023 to 30 November 2023.」
Following the change in accounting auditor, it has been reconfirmed that 晄和監査法人 is responsible for the quarterly review for the third-quarter accounting period and cumulative period. - FY2024-Q2RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by 晄和監査法人 of its quarterly financial statements for the second-quarter accounting period covering 1 June 2023 to 31 August 2023 and the cumulative second-quarter period covering 1 March 2023 to 31 August 2023.」
Following the change in accounting auditor, it has been reconfirmed that 晄和監査法人 is responsible for the quarterly review for the second-quarter accounting period and cumulative period. - FY2024-Q1AchievedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by 晄和監査法人 of its quarterly financial statements for the first-quarter accounting period and cumulative first-quarter period, both covering 1 March 2023 to 31 May 2023. The company's accounting auditor has changed as follows.」
The accounting auditor changed from 有限責任あずさ監査法人 in the previous fiscal year to 晄和監査法人, which has been confirmed as responsible for the quarterly review for the first quarter. - FY2023First statedAnnual report
「The term of office of the company's accounting auditor, 有限責任あずさ監査法人, will expire upon the conclusion of the 62nd Annual General Meeting of Shareholders scheduled for 26 May 2023. Although the company believes that its current accounting auditor has a sufficient framework to ensure that audits are conducted properly and appropriately, it compared and considered other audit firms with respect to audit procedures suited to the company's business model and the appropriateness of audit fees. As a result, after comprehensively considering factors including expertise as an accounting auditor, independence, quality-control systems, audit-fee levels and the expectation of a fresh perspective, the company will appoint 晄和監査法人 as its new accounting auditor.」
At the 62nd Annual General Meeting of Shareholders, a resolution was passed to change the accounting auditor from 有限責任あずさ監査法人 to 晄和監査法人 effective 26 May 2023. The company explained that it compared and considered suitability for its business model, audit fees, expertise, independence, quality-control systems and the prospect of a fresh perspective.