Change of Accounting Auditor
First written in FY2022. 8 of 11 entries say "Restated". Latest entry: FY2027-H1.
- FY2027-H1RestatedAnnual report
「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone an interim review by Taiyo LLC of its interim consolidated financial statements for the interim consolidated accounting period from 1 March 2026 to 31 August 2026.」
Following the change in accounting auditors, the Company continues to undergo an interim review of the current interim consolidated accounting period by Taiyo LLC. - FY2026RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, …the Company has undergone an audit by 太陽有限責任監査法人.」
Following the change of accounting auditor, the Company has continued to be audited by 太陽有限責任監査法人. The disclosure states that the consecutive audit period is 4 years. - 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 太陽有限責任監査法人 of its interim consolidated financial statements for the interim consolidated accounting period from 1 March 2025 to 31 August 2025.」
Following the change of accounting auditor, it is reaffirmed that 太陽有限責任監査法人 conducted the interim review for the current interim consolidated accounting period. - FY2025-Q1RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 太陽有限責任監査法人 of its quarterly consolidated financial statements for the first quarter consolidated accounting period and first quarter consolidated cumulative period, both from 1 March 2024 to 31 May 2024.」
Following the change of accounting auditor, it is reaffirmed that 太陽有限責任監査法人 conducted the quarterly review for the first quarter. - FY2024Decision on reappointment following disciplinary action against the audit firmAnnual report
「太陽有限責任監査法人 received disciplinary action from the Financial Services Agency dated 26 December 2023. …After considering that the audit services provided to the Company have been performed appropriately and rigorously, and the special nature of the matters subject to the disciplinary action, the Company determined that the action did not affect the firm’s eligibility as its accounting auditor and that it was appropriate to reappoint the firm as the accounting auditor for the 66th fiscal year.」
The disclosure states that, following the change of accounting auditor, 太陽有限責任監査法人 received an administrative suspension order from the Financial Services Agency, and that the Company determined reappointment was appropriate after confirming the improvement plan and other matters. - FY2024-Q3RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 太陽有限責任監査法人 of its quarterly consolidated financial statements for the third quarter consolidated accounting period, from 1 September 2023 to 30 November 2023, and the third quarter consolidated cumulative period, from 1 March 2023 to 30 November 2023.」
Following the change of accounting auditor, it is reaffirmed that 太陽有限責任監査法人 conducted the quarterly review for the third quarter. - FY2023RestatedAnnual report
「The Company’s audit firm has changed as follows: Previous consolidated fiscal year (1 March 2021 to 28 February 2022): 海南監査法人 Current consolidated fiscal year (1 March 2022 to 28 February 2023): 太陽有限責任監査法人」
Following the change of accounting auditor decided in FY2022, it is confirmed that 太陽有限責任監査法人 conducted the audit for the current consolidated fiscal year. - FY2023-Q3RestatedAnnual report
「The Company’s audit firm has changed as follows: Fiscal year ended 28 February 2022: 海南監査法人 Third quarter of the 64th fiscal year and first nine months of the 64th fiscal year: 太陽有限責任監査法人」
Following the change of accounting auditor, it is reaffirmed that 太陽有限責任監査法人 conducted the quarterly review for the third quarter of the 64th fiscal year. - FY2023-Q2RestatedAnnual report
「The Company’s audit firm has changed as follows: Fiscal year ended 28 February 2022: 海南監査法人 Second quarter of the 64th fiscal year and first six months of the 64th fiscal year: 太陽有限責任監査法人」
Following the change of accounting auditor decided in FY2022, it is reaffirmed that 太陽有限責任監査法人 conducted the review for the second quarter of the 64th fiscal year. - FY2023-Q1AchievedAnnual report
「The Company’s audit firm has changed as follows: Fiscal year ended 28 February 2022: 海南監査法人 First quarter of the 64th fiscal year and first nine months of the 64th fiscal year: 太陽有限責任監査法人」
The change of accounting auditor decided in FY2022 was implemented, and 太陽有限責任監査法人 has conducted the quarterly review since the first quarter of the 64th fiscal year. - FY2022First statedAnnual report
「海南監査法人 had been the Company’s audit firm for more than 30 consecutive audit periods since its appointment. Following the latest review, the Company decided to appoint 太陽有限責任監査法人 as its accounting auditor, believing that an audit from a new perspective could be expected.」
The Company decided to change its accounting auditor from 海南監査法人, which had completed 30 consecutive audit periods, to 太陽有限責任監査法人 as of 26 May 2022.