{"id":134284,"date":"2026-10-26T15:55:28","date_gmt":"2026-10-26T06:55:28","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/2157-20261026-02_wp_executive_change\/"},"modified":"2026-10-26T15:55:28","modified_gmt":"2026-10-26T06:55:28","slug":"2157-20261026-02_wp_executive_change","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-2157\/ir\/2157-20261026-02_wp_executive_change\/","title":{"rendered":"Notice of Change of Certified Public Accountant(s)"},"content":{"rendered":"<p>The Audit and Supervisory Committee resolved a change of audit firm. Deloitte Touche Tohmatsu LLC has been nominated as the new statutory auditor candidate, and the resigning firm Hibiki Audit Corporation was appointed on November 27, 2018. Final approval will be confirmed following the 57th Annual General Meeting of Shareholders (scheduled for November 27, 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,"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":"2157","jir_company_name":"Koshidaka Holdings Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-10-26","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/2157-20261026-02.pdf","jir_short_summary":"The Audit and Supervisory Committee resolved a change of audit firm. Deloitte Touche Tohmatsu LLC has been nominated as the new statutory auditor candidate, and the resigning firm Hibiki Audit Corporation was appointed on November 27, 2018. Final approval will be confirmed following the 57th Annual General Meeting of Shareholders (scheduled for November 27, 2026).","jir_summary":"### Overview of the Change\nKoshidaka Holdings Co., Ltd. resolved at the Audit and Supervisory Committee to accept the resignation of the current auditor and nominate a candidate for the new certified public accountant(s). The resigning auditor is Hibiki Audit Corporation, with the term ending at the conclusion of the 57th Annual General Meeting of Shareholders (scheduled for November 27, 2026). The nominated candidate for statutory auditor is Deloitte Touche Tohmatsu LLC, judged suitable due to strengthening the global audit framework. The appointment will be finalized upon approval at the general meeting.\n\n### Next Procedures and Impact\nAfter reviewing proposals from multiple audit firms, the Audit and Supervisory Committee selected Deloitte Touche Tohmatsu LLC as the candidate. Specific effective dates for resignation and appointment and opinions on audit reports for the past three years are not specially noted, and confirmation awaits shareholder meeting approval. The change in audit arrangement aims to enhance audit quality, independence, and structure for overseas operations management and business expansion.","jir_financial_highlights":"Not applicable: Unknown (Not applicable)","jir_category":"","jir_hashtags":"#KoshidakaHoldings, #AuditStructureChange","jir_key_figures":"Resigning certified public accountant(s): Hibiki Audit Corporation (resignation date unknown, to be confirmed after shareholder approval)\nNew candidate: Deloitte Touche Tohmatsu LLC (appointment date: after the 57th Annual General Meeting of Shareholders)\nShareholders' meeting schedule: 57th Annual General Meeting of Shareholders scheduled date 2026-11-27","jir_meta_title":"Koshidaka Holdings Co., Ltd. Announces Change of Certified Public Accountant(s) | November 27, 2026","jir_meta_description":"Koshidaka Holdings Co., Ltd. announced a change of certified public accountant(s) following a resolution by the Audit and Supervisory Committee. The resigning firm Hibiki Audit Corporation and the nominated Deloitte Touche Tohmatsu LLC will be finalized upon approval at the 57th Annual General Meeting of Shareholders.","jir_og_title":"Koshidaka Holdings Co., Ltd. Announces Change of Certified Public Accountant(s) | November 27, 2026","jir_og_description":"Resolution to change the audit arrangement. Summary of the resigning audit firm, the nominated certified public accountant(s), and the shareholder approval procedure.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":9600,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"executive_change","footnotes":""},"sector":[],"importance":[],"class_list":["post-134284","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 of Change of Certified Public Accountant(s) - 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-2157\/ir\/2157-20261026-02_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-2157\/ir\/2157-20261026-02_wp_executive_change\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-2157\/ir\/2157-20261026-02_wp_executive_change\/\",\"name\":\"Notice of Change of Certified Public Accountant(s) - 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