Change of Audit Firm
First written in FY2018-Q1. 11 of 14 entries say "Restated". Latest entry: FY2026.
- FY2026AdvancedAnnual report
「Period of continuous audits 9 years」
The period of continuous auditing by Taiyo Limited Liability Audit Corporation increased from 8 years to 9 years. - FY2025RestatedAnnual report
「Period of continuous audits: 8 years」
The company continues to be audited by Taiyo Limited Liability Audit Corporation, while the Audit & Supervisory Board continues to evaluate the administrative action and business improvement plan disclosed in the previous fiscal year. - FY2024Administrative action against the audit firm and ongoing evaluationAnnual report
「Suspension of operations relating to the conclusion of new contracts for 3 months (from 1 January 2024 to 31 March of the same year)」
The company disclosed the Financial Services Agency's business suspension and business improvement orders, among others, concerning Taiyo Limited Liability Audit Corporation, its continuing auditor. The Audit & Supervisory Board determined that there was no immediate impact on the company's audit and that reliability would be ensured by the improvement plan. - FY2024-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by Taiyo Limited Liability Audit Corporation of its quarterly consolidated financial statements for the first quarter of consolidated fiscal year 2023, from 21 March 2023 to 20 June 2023, and the cumulative first quarter, from 21 March 2023 to 20 June 2023.」
The company continues to undergo quarterly reviews by Taiyo Audit Corporation. - FY2023RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone an audit by Taiyo Limited Liability Audit Corporation of its consolidated financial statements for the consolidated fiscal year from 21 March 2022 to 20 March 2023 and its financial statements for the fiscal year from 21 March 2022 to 20 March 2023.」
The company has continued its annual audit by Taiyo Limited Liability Audit Corporation after the audit-firm change. - 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 Taiyo Limited Liability Audit Corporation of its quarterly consolidated financial statements for the first quarter of consolidated fiscal year 2022, from 21 March 2022 to 20 June 2022, and the cumulative first quarter, from 21 March 2022 to 20 June 2022.」
The company has continued to undergo quarterly reviews by Taiyo Limited Liability Audit Corporation after the audit-firm change. - FY2020-Q2RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by Taiyo Limited Liability Audit Corporation of its quarterly consolidated financial statements for the second quarter of consolidated fiscal year 2019, from 21 June 2019 to 20 September 2019, and the cumulative second quarter, from 21 March 2019 to 20 September 2019.」
The company has continued to undergo a second-quarter review by Taiyo Limited Liability Audit Corporation after the audit-firm change. - FY2020-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by Taiyo Limited Liability Audit Corporation of its quarterly consolidated financial statements for the first quarter of consolidated fiscal year 2019, from 21 March 2019 to 20 June 2019, and the cumulative first quarter, from 21 March 2019 to 20 June 2019.」
The company has continued to undergo quarterly reviews by Taiyo Limited Liability Audit Corporation after the audit-firm change. - FY2019RestatedAnnual report
「The certified public accountants who performed the company's audit services were Tetsurō Shibatani (2 years of audit experience), Tetsuya Ishihara (2 years of audit experience) and Keita Kawashima (2 years of audit experience), all of whom belong to Taiyo Limited Liability Audit Corporation.」
The company has continued its annual audit by Taiyo Limited Liability Audit Corporation after the audit-firm change. - FY2019-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by Taiyo Limited Liability Audit Corporation of its quarterly consolidated financial statements for the third quarter of consolidated fiscal year 2018, from 21 September 2018 to 20 December 2018, and the cumulative third quarter, from 21 March 2018 to 20 December 2018.」
The company has continued to undergo quarterly reviews by Taiyo Limited Liability Audit Corporation after the audit-firm change. - 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 Taiyo Limited Liability Audit Corporation of its quarterly consolidated financial statements for the second quarter of consolidated fiscal year 2018, from 21 June 2018 to 20 September 2018, and the cumulative second quarter, from 21 March 2018 to 20 September 2018.」
The company has continued to undergo quarterly reviews by Taiyo Limited Liability Audit Corporation after the audit-firm change. - FY2018-Q3RestatedAnnual report
「The company's audit firm has changed as follows. Consolidated fiscal year 47: Shin Nihon Limited Liability Audit Corporation Third quarter of consolidated fiscal year 48 and cumulative third quarter: Taiyo Limited Liability Audit Corporation」
In the third quarter of consolidated fiscal year 48, the company continued to undergo a quarterly review by Taiyo Limited Liability Audit Corporation, maintaining the post-change audit structure. - FY2018-Q2RestatedAnnual report
「The company's audit firm has changed as follows. Consolidated fiscal year 47: Shin Nihon Limited Liability Audit Corporation Second quarter of consolidated fiscal year 48 and cumulative second quarter: Taiyo Limited Liability Audit Corporation」
In the second quarter of consolidated fiscal year 48, the company continued to undergo a quarterly review by Taiyo Limited Liability Audit Corporation, maintaining the post-change audit structure. - FY2018-Q1First statedAnnual report
「The company's audit firm has changed as follows. Consolidated fiscal year 47: Shin Nihon Limited Liability Audit Corporation First quarter of consolidated fiscal year 48 and cumulative first quarter: Taiyo Limited Liability Audit Corporation」
The filing states that the audit firm changed from Shin Nihon Limited Liability Audit Corporation to Taiyo Limited Liability Audit Corporation beginning with the first quarter of consolidated fiscal year 48.