Komori
Ku Holdings (9856) · FactRestated

Change in audit firm

First written in FY2018-Q1. 18 of 20 entries say "Restated". Latest entry: FY2026-H1.

20entries
9years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2019-Q2 – FY2026-H12017: 220172018: 420182019: 220192020: 320202021: 320212022: 020222023: 420232024: 120242025: 12025
Same theme, other companies
Change in Audit Firm and Quarterly Review FrameworkA theme 124 companies write about · 1 as a headwind · 1 as a tailwind

86 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 123 companies compared. The sentences above are computed from all 123.
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, the Company has undergone an interim review by Ernst & Young ShinNihon LLC of its interim consolidated financial statements for the interim consolidated accounting period from 1 April 2025 to 30 September 2025.」

    Interim review by EY ShinNihon LLC continued.
  2. FY2024-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has engaged EY ShinNihon LLC to conduct a quarterly review of the quarterly consolidated financial statements for the third quarter consolidated accounting period, from 1 October 2023 to 31 December 2023, and the third quarter consolidated cumulative period, from 1 April 2023 to 31 December 2023.」

    Third-quarter review by EY ShinNihon LLC continued.
  3. FY2024-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has engaged EY ShinNihon LLC to conduct a quarterly review of the quarterly consolidated financial statements for the second quarter consolidated accounting period, from 1 July 2023 to 30 September 2023, and the second quarter consolidated cumulative period, from 1 April 2023 to 30 September 2023.」

    Second-quarter review by EY ShinNihon LLC continued.
  4. FY2024-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the quarterly consolidated financial statements for the first quarter of the consolidated fiscal year from 1 April 2023 to 30 June 2023, including those for the cumulative first quarter, were reviewed by EY ShinNihon LLC.」

    First-quarter review by EY ShinNihon LLC continued.
  5. FY2023RestatedAnnual report

    「EY ShinNihon LLC was appointed as the accounting auditor because we determined that it possesses the expertise, audit quality, independence and other attributes required of our accounting auditor, and that it has systems in place to ensure that our accounting audits are conducted properly and appropriately.」

    The selection policy emphasizing expertise, audit quality and independence was reiterated, with audits by EY ShinNihon LLC continuing.
  6. FY2023-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has engaged EY ShinNihon LLC to conduct a quarterly review of the quarterly consolidated financial statements for the third quarter consolidated accounting period, from 1 October 2022 to 31 December 2022, and the third quarter consolidated cumulative period, from 1 April 2022 to 31 December 2022.」

    Third-quarter review by EY ShinNihon LLC continued.
  7. FY2022-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has engaged EY ShinNihon LLC to conduct a quarterly review of the quarterly consolidated financial statements for the second quarter consolidated accounting period, from 1 July 2021 to 30 September 2021, and the second quarter consolidated cumulative period, from 1 April 2021 to 30 September 2021.」

    Second-quarter review by EY ShinNihon LLC continued.
  8. FY2022-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has engaged EY ShinNihon LLC to conduct a quarterly review of the quarterly consolidated financial statements for the first quarter consolidated accounting period, from 1 April 2021 to 30 June 2021, and the first quarter consolidated cumulative period, from 1 April 2021 to 30 June 2021.」

    First-quarter review by EY ShinNihon LLC continued.
  9. FY2021-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has engaged EY ShinNihon LLC to conduct a quarterly review of the quarterly consolidated financial statements for the third quarter consolidated accounting period, from 1 October 2020 to 31 December 2020, and the third quarter consolidated cumulative period, from 1 April 2020 to 31 December 2020.」

    Third-quarter review by EY ShinNihon LLC continued.
  10. FY2021-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has engaged EY ShinNihon LLC to conduct a quarterly review of the quarterly consolidated financial statements for the second quarter consolidated accounting period, from 1 July 2020 to 30 September 2020, and the second quarter consolidated cumulative period, from 1 April 2020 to 30 September 2020.」

    Second-quarter review by EY ShinNihon LLC continued.
  11. FY2021-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has engaged EY ShinNihon LLC to conduct a quarterly review of the quarterly consolidated financial statements for the first quarter consolidated accounting period, from 1 April 2020 to 30 June 2020, and the first quarter consolidated cumulative period, from 1 April 2020 to 30 June 2020.」

    Quarterly review by EY ShinNihon LLC continued.
  12. FY2020-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has engaged EY ShinNihon LLC to conduct a quarterly review of the quarterly consolidated financial statements for the third quarter consolidated accounting period, from 1 October 2019 to 31 December 2019, and the third quarter consolidated cumulative period, from 1 April 2019 to 31 December 2019.」

    Third-quarter review by EY ShinNihon LLC continued.
  13. FY2019RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, we have engaged EY ShinNihon LLC to audit the consolidated financial statements for the consolidated fiscal year and the non-consolidated financial statements for the fiscal year.」

    Statutory audit by EY ShinNihon LLC continued.
  14. FY2019-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, we have engaged EY ShinNihon LLC to conduct a quarterly review of the quarterly consolidated financial statements for the third quarter consolidated accounting period (1 October 2018 to 31 December 2018) and the third quarter consolidated cumulative period (1 April 2018 to 31 December 2018).」

    Third-quarter review by EY ShinNihon LLC continued.
  15. 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 EY ShinNihon LLC of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2018 to 30 September 2018) and the second-quarter year-to-date period (1 April 2018 to 30 September 2018).」

    Quarterly review by EY ShinNihon LLC continued.
  16. FY2019-Q1Change in Audit Firm NameAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, we have engaged EY ShinNihon LLC to conduct a quarterly review of the quarterly consolidated financial statements for the first quarter consolidated accounting period (1 April 2018 to 30 June 2018) and the first quarter consolidated cumulative period (1 April 2018 to 30 June 2018). Ernst & Young ShinNihon LLC changed its name to EY ShinNihon LLC on 1 July 2018.」

    The disclosure states that Ernst & Young ShinNihon LLC, which has been responsible for the audit since the 46th fiscal year, changed its name to EY ShinNihon LLC effective 1 July 2018.
  17. FY2018RestatedAnnual report

    「45th fiscal year consolidated and non-consolidated financial statements　KPMG AZSA LLC 46th fiscal year consolidated and non-consolidated financial statements　Ernst & Young ShinNihon LLC」

    The annual audit also confirmed that Ernst & Young ShinNihon LLC became the accounting auditor from the 46th fiscal year.
  18. FY2018-Q3RestatedAnnual report

    「Pursuant to Article 193-2(1) of the Financial Instruments and Exchange Act, the Company underwent a quarterly review by Ernst & Young ShinNihon LLC of the quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2017 to 31 December 2017) and the cumulative third-quarter period (1 April 2017 to 31 December 2017).」

    Quarterly review by ShinNihon LLC continued.
  19. FY2018-Q2RestatedAnnual report

    「Pursuant to Article 193-2(1) of the Financial Instruments and Exchange Act, the Company underwent a quarterly review by Ernst & Young ShinNihon LLC of the quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2017 to 30 September 2017) and the cumulative second-quarter period (1 April 2017 to 30 September 2017).」

    Continued the quarterly review by Ernst & Young ShinNihon LLC, which changed in the previous quarter.
  20. FY2018-Q1First statedAnnual report

    「The Company's audit firm has changed as follows. 45th consolidated fiscal year　　　　　　　　KPMG AZSA LLC 46th fiscal year, first-quarter consolidated accounting period and cumulative first-quarter period　Ernst & Young ShinNihon LLC」

    It was stated that the audit firm changed from KPMG AZSA LLC to Ernst & Young ShinNihon LLC from the first quarter of the 46th fiscal year.
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