Change of Audit Firm
First written in FY2023-Q1. 1 of 3 entries say "Advanced", first in FY2023. Latest entry: FY2026.
- FY2026Audit firm tenure: 4 yearsAnnual report
「Ark Audit Corporation: audit tenure 4 years」
The audit tenure of Ark Audit Corporation following the change in audit firm was disclosed as 4 years. - FY2023AdvancedAnnual report
「Although KPMG AZSA LLC had a sufficient structure in place to conduct accounting audits appropriately and properly, its audit tenure had become lengthy, and we considered it timely to obtain an audit from a new perspective in light of our business scale and operating environment. After comparing and considering our audit requirements and the appropriateness of audit fees with those of other audit firms, we decided that the accounting auditor should be reviewed.」
Following the change from KPMG AZSA LLC to Ark Audit Corporation, the audit tenure for Ark was disclosed as 1 year, and the reasons for the change and selection were specified. - FY2023-Q1First statedAnnual report
「Our audit firm has changed as follows. 70th consolidated fiscal year: KPMG AZSA LLC. First quarter of the 71st consolidated fiscal year and cumulative first quarter: Ark Audit Corporation.」
The change in audit firm from KPMG AZSA LLC to Ark Audit Corporation was disclosed for the first time.