Following a third-party committee report, the company and its subsidiary resolved to implement recurrence prevention measures and governance reforms in response to identified inappropriate accounting practices and management decision issues. Specific measures such as corporate culture reform, strengthening internal controls, and enhancing collaboration with outside directors will be implemented in phases from October 2026. The company will also continue responses related to designation as a subject of special attention and notifications concerning breach of listing agreements.<\/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,"price_fetched_at":"","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":"8798","jir_company_name":"Advance Create Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-30","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/8798-20260930-01.pdf","jir_short_summary":"Following a third-party committee report, the company and its subsidiary resolved to implement recurrence prevention measures and governance reforms in response to identified inappropriate accounting practices and management decision issues. Specific measures such as corporate culture reform, strengthening internal controls, and enhancing collaboration with outside directors will be implemented in phases from October 2026. The company will also continue responses related to designation as a subject of special attention and notifications concerning breach of listing agreements.","jir_summary":"### Overview of Formulation of Recurrence Prevention Measures and Governance Reforms\nThis matter is based on a third-party committee investigation report that recognized inappropriate accounting treatment related to advertising transactions and asset recognition by the company and its wholly owned subsidiary. As recurrence prevention measures, the company has announced a policy to promote corporate culture reform, governance reform, and internal control reform as a united initiative, and lists specific actions such as decentralizing the authority of the President and CEO, reforming organizational culture, strengthening oversight functions by outside directors, and restructuring the whistleblower system. Detailed implementation plans from October 2026 include appointing a director in charge of reforms, interim governance arrangements, education and training, surveys, and revisions to internal control rules.\n\n### Specific Measures to Strengthen Governance and Oversight System\nMeasures aimed at strengthening oversight functions and improving transparency of information disclosure include clarifying the role of the board secretariat, operating the board of directors centered on outside directors, regularizing the tripartite audit meetings, managing and following up on pointed issues, and enhancing cooperation between the audit firm and internal audit. Notably, the company plans monthly opinion exchange meetings between outside directors and statutory auditors, the establishment of direct reporting channels for risk indicators, ensuring anonymity and improving effectiveness of the whistleblower system, and establishing a Recurrence Prevention Monitoring Committee.","jir_financial_highlights":"Presence of inappropriate accounting practices: Unknown (Unknown)\nStatus of designation as a subject of special attention: Unknown (Unknown)","jir_category":"","jir_hashtags":"#AdvanceCreateRecurrencePrevention, #GovernanceReform","jir_key_figures":"Start date of recurrence prevention implementation plan: October 2026\nEstablishment of Recurrence Prevention Monitoring Committee: Chair to be the director in charge of reforms by November 2026\nRevision timing of internal control rules and internal audit rules: December 2026","jir_meta_title":"Advance Create Co., Ltd. \u2014 Recurrence Prevention Measures and Governance Reform Implementation Plan | From October 2026","jir_meta_description":"Advance Create Co., Ltd. announces recurrence prevention measures and governance reforms following a third-party committee report on inappropriate accounting. Specific measures including corporate culture reform, strengthening outside director functions, and rebuilding internal controls will be implemented in phases.","jir_og_title":"Advance Create Co., Ltd. Announces Recurrence Prevention Measures and Governance Reforms","jir_og_description":"Advance Create Co., Ltd. has announced recurrence prevention measures and governance reforms following a third-party committee report on inappropriate accounting. The company plans phased implementation of culture reform, strengthened oversight, and enhanced internal controls.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59245,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-125480","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n