{"id":114496,"date":"2026-09-16T15:39:56","date_gmt":"2026-09-16T06:39:56","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/2156-20260916-01_wp_disclosure_update\/"},"modified":"2026-09-16T15:39:56","modified_gmt":"2026-09-16T06:39:56","slug":"2156-20260916-01_wp_disclosure_update","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-2156\/ir\/2156-20260916-01_wp_disclosure_update\/","title":{"rendered":"Notice on Change of Certified Public Accountant and Appointment of Interim Auditor"},"content":{"rendered":"<p>Auditing firm Avantia to become interim auditor. The partner CPA from Ehime Limited Liability Audit Corporation, which is retiring, will transfer to the new firm, with a structural change in preparation for the integration on October 1, 2026.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"2156","jir_company_name":"Sailor Advertising Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-09-16","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/2156-20260916-01.pdf","jir_short_summary":"Auditing firm Avantia to become interim auditor. The partner CPA from Ehime Limited Liability Audit Corporation, which is retiring, will transfer to the new firm, with a structural change in preparation for the integration on October 1, 2026.","jir_summary":"### Background and transition details\nEhime Limited Liability Audit Corporation, our current auditor, will transfer its auditing duties to Avantia, as it integrates with Avantia on October 1, 2026, resulting in the CPA responsible for our audits moving to Avantia. Accordingly, the audit work will be temporarily transferred to Avantia.\n\n### Overview of the new and old auditors and rationale\nThe interim auditor to be appointed is Avantia. The retiring auditor is Ehime Limited Liability Audit Corporation. The reason for the transfer is that Ehime Limited Liability Audit Corporation will integrate with Avantia on October 1, 2026. After the transfer, auditors from the same firm are expected to be in charge, and considering overall factors such as quality control, independence, expertise, audit framework, and audit fees, they are deemed suitable.","jir_financial_highlights":"Unknown: Unknown (Unknown)","jir_category":"","jir_hashtags":"#Regarding treasury stock is unknown, #Not an executive personnel announcement","jir_key_figures":"Retiring auditor: Ehime Limited Liability Audit Corporation\nNew interim auditor: Avantia\nTransfer date: 2026-09-16","jir_meta_title":"\u3010Sailor Advertising Co., Ltd.\u3011Notice on Change of Certified Public Accountant and Appointment of Interim Auditor | September 2026","jir_meta_description":"Sailor Advertising announces changes in CPA and appointment of interim auditor. Details on the new audit firm Avantia, background and transfer date, and future audit framework.","jir_og_title":"\u3010Sailor Advertising\u3011Notice of CPA Change","jir_og_description":"Change in Sailor Advertising's audit framework. Details on the new and old auditors, background, and future audit structure.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":61215,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-114496","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Notice on Change of Certified Public Accountant and Appointment of Interim Auditor - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-2156\/ir\/2156-20260916-01_wp_disclosure_update\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-2156\/ir\/2156-20260916-01_wp_disclosure_update\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-2156\/ir\/2156-20260916-01_wp_disclosure_update\/\",\"name\":\"Notice on Change of Certified Public Accountant and Appointment of Interim Auditor - 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