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Belluna (9997) · PolicyRestated

Change of audit firm

First written in FY2018-Q1. 14 of 15 entries say "Restated". Latest entry: FY2025.

15entries
9years
0from disclosures
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ProgressHeldSoftenedWorseRestatedFY2018-Q1 – FY20252017: 220172018: 420182019: 120192020: 320202021: 120212022: 020222023: 120232024: 220242025: 12025
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Change in Accounting AuditorA theme 778 companies write about · 1 as a headwind · 37 as a tailwind
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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 778 threads.
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  1. FY2025RestatedAnnual report

    「Audit firm: 監査法人日本橋事務所; period of continuous audits: since 2017.」

    The audit structure provided by 監査法人日本橋事務所 has continued.
  2. FY2024RestatedAnnual report

    「Audit firm: 監査法人日本橋事務所; period of continuous audits: since 2017.」

    The audit structure provided by 監査法人日本橋事務所 has continued, and the Company has disclosed that the period of continuous audits began in 2017.
  3. 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 監査法人日本橋事務所 of the quarterly consolidated financial statements for the third quarter of the consolidated accounting period (1 October 2023 to 31 December 2023) and the first nine months of the consolidated accounting period (1 April 2023 to 31 December 2023).」

    The review structure for the third-quarter consolidated financial statements provided by 監査法人日本橋事務所 has continued.
  4. FY2023-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 監査法人日本橋事務所 of the quarterly consolidated financial statements for the third quarter of the consolidated accounting period (1 October 2022 to 31 December 2022) and the first nine months of the consolidated accounting period (1 April 2022 to 31 December 2022).」

    The quarterly review structure provided by 監査法人日本橋事務所 has continued.
  5. FY2021-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 監査法人日本橋事務所 of the quarterly consolidated financial statements for the third quarter of the consolidated accounting period (1 October 2020 to 31 December 2020) and the first nine months of the consolidated accounting period (1 April 2020 to 31 December 2020).」

    The quarterly review structure provided by 監査法人日本橋事務所 has continued.
  6. FY2021-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 監査法人日本橋事務所 of the quarterly consolidated financial statements for the second quarter of the consolidated accounting period (1 July 2020 to 30 September 2020) and the first six months of the consolidated accounting period (1 April 2020 to 30 September 2020).」

    The quarterly review structure provided by 監査法人日本橋事務所 has continued.
  7. FY2021-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 監査法人日本橋事務所 of the quarterly consolidated financial statements for the first quarter of the consolidated accounting period (1 April 2020 to 30 June 2020) and the first three months of the consolidated accounting period (1 April 2020 to 30 June 2020).」

    The quarterly review structure provided by 監査法人日本橋事務所 has continued.
  8. FY2020-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 監査法人日本橋事務所 of the quarterly consolidated financial statements for the third quarter of the consolidated accounting period (1 October 2019 to 31 December 2019) and the first nine months of the consolidated accounting period (1 April 2019 to 31 December 2019).」

    The quarterly review structure provided by 監査法人日本橋事務所 has continued.
  9. FY2020-Q2RestatedAnnual report

    「The Company has undergone a quarterly review by 監査法人日本橋事務所 of the quarterly consolidated financial statements for the second quarter of the consolidated accounting period (1 July 2019 to 30 September 2019) and the first six months of the consolidated accounting period (1 April 2019 to 30 September 2019).」

    The quarterly review structure provided by 監査法人日本橋事務所 has continued.
  10. 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 監査法人日本橋事務所 of the quarterly consolidated financial statements for the second quarter of the consolidated accounting period (1 July 2018 to 30 September 2018) and the first six months of the consolidated accounting period (1 April 2018 to 30 September 2018).」

    The quarterly review structure provided by 監査法人日本橋事務所 has continued.
  11. FY2019-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 監査法人日本橋事務所 of the quarterly consolidated financial statements for the first quarter of the consolidated accounting period (1 April 2018 to 30 June 2018) and the first six months of the consolidated accounting period (1 April 2018 to 30 June 2018).」

    The quarterly review structure provided by 監査法人日本橋事務所 has continued.
  12. FY2018RestatedAnnual report

    「The Company has entered into an audit agreement with 監査法人日本橋事務所 as its accounting auditor and works with the Audit and Supervisory Committee, the Administration Division and the Internal Audit Office to ensure the propriety of its accounting.」

    The audit structure provided by 監査法人日本橋事務所 following the change of audit firm has continued in the annual report.
  13. FY2018-Q3RestatedAnnual report

    「Fiscal year 41 (consolidated): 新日本有限責任監査法人; third quarter of fiscal year 42 and first nine months of fiscal year 42 (consolidated): 監査法人日本橋事務所.」

    The Company also underwent a quarterly review by 監査法人日本橋事務所 in the third quarter of fiscal year 42, and the structure following the change of audit firm has continued.
  14. FY2018-Q2RestatedAnnual report

    「Fiscal year 41 (consolidated): 新日本有限責任監査法人; second quarter of fiscal year 42 and first six months of fiscal year 42 (consolidated): 監査法人日本橋事務所.」

    The Company also underwent a quarterly review by 監査法人日本橋事務所 in the second quarter of fiscal year 42, and the audit structure following the change of audit firm has continued.
  15. FY2018-Q1First statedAnnual report

    「Our audit firm has changed as follows: 41st consolidated fiscal year: ShinNihon LLC; first quarter of the 42nd fiscal year and the first quarter cumulative period: Audit Corporation Nihonbashi Office.」

    Beginning with the first quarter of the 42nd fiscal year, the audit firm changed from ShinNihon LLC to Audit Corporation Nihonbashi Office.
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Belluna's next results are scheduled for 2026-10-30. Read the earnings preview
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Change of audit firm | BELLUNA CO.,LTD. (9997) | Komori