{"id":126594,"date":"2026-10-02T19:01:31","date_gmt":"2026-10-02T10:01:31","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/1383-20261001-01_wp_executive_change\/"},"modified":"2026-10-02T19:01:31","modified_gmt":"2026-10-02T10:01:31","slug":"1383-20261001-01_wp_executive_change","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-1383\/ir\/1383-20261001-01_wp_executive_change\/","title":{"rendered":"Notice Regarding Change of Certified Public Accountants and Appointment of Temporary Accounting Auditors"},"content":{"rendered":"<p>Following changes to certified public accountants, managing partners Kohei Nakagoshi and Naoki Yoshida have been confirmed. The audit framework has been updated, and Avantia Audit Firm will continue to serve as auditor.<\/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":"1383","jir_company_name":"Berg Earth Co.,Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-10-01","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/1383-20261001-01.pdf","jir_short_summary":"Following changes to certified public accountants, managing partners Kohei Nakagoshi and Naoki Yoshida have been confirmed. The audit framework has been updated, and Avantia Audit Firm will continue to serve as auditor.","jir_summary":"### Changes in Personnel and Audit Framework\nThis is a follow-up notice regarding changes to certified public accountants and the appointment of temporary accounting auditors. Kohei Nakagoshi and Naoki Yoshida have been newly confirmed as managing partners. The audit firm remains registered as Avantia. As a result, the individuals responsible for executing accounting audits have been formally decided, which is expected to improve the stability and reliability of disclosed information.\n\n### Impact and Future Response\nChanges to the audit framework may affect the reliability of financial reporting. Because the backgrounds and experience of the newly assigned audit practitioners have not been disclosed, short-term effects are unknown; however, it is important to maintain proper audit procedures and timely information disclosure. In future financial disclosures, additional information demonstrating consistency and sustained audit quality is expected.","jir_financial_highlights":"Unknown: Unknown (Unknown)","jir_category":"","jir_hashtags":"#BergEarth, #AuditStructureChange","jir_key_figures":"Unknown: Confirmation of managing partners (Names: Kohei Nakagoshi, Naoki Yoshida)\nUnknown: Audit firm registration status (Avantia)\nUnknown: Specific appointment date \/ effective date","jir_meta_title":"Berg Earth Co.,Ltd. - Change of Certified Public Accountants and Audit Structure Confirmed\uff5cOctober 2026","jir_meta_description":"Berg Earth Co.,Ltd. announced changes to its certified public accountants and confirmed the appointment of temporary accounting auditors. New managing partners: Kohei Nakagoshi and Naoki Yoshida. Audit firm: Avantia. Analysis of impact and next steps.","jir_og_title":"Notice of Audit Structure Change at Berg Earth Co.,Ltd.","jir_og_description":"Announcement of changes to certified public accountants and confirmation of new managing partners. Attention on audit stability and future disclosure policy.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59987,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"executive_change","footnotes":""},"sector":[],"importance":[],"class_list":["post-126594","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 Regarding Change of Certified Public Accountants and Appointment of Temporary Accounting Auditors - 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-1383\/ir\/1383-20261001-01_wp_executive_change\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-1383\/ir\/1383-20261001-01_wp_executive_change\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-1383\/ir\/1383-20261001-01_wp_executive_change\/\",\"name\":\"Notice Regarding Change of Certified Public Accountants and Appointment of Temporary Accounting Auditors - 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