{"id":134999,"date":"2026-10-27T17:32:05","date_gmt":"2026-10-27T08:32:05","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/8798-20261027-02_wp_general_ir\/"},"modified":"2026-10-27T17:32:05","modified_gmt":"2026-10-27T08:32:05","slug":"8798-20261027-02_wp_general_ir","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-8798\/ir\/8798-20261027-02_wp_general_ir\/","title":{"rendered":"Notice Regarding the Policy for Formulating a Remedial Improvement Plan"},"content":{"rendered":"<p>Following designation as a Special Attention Issue, the company disclosed plans to rebuild governance and internal controls and announced an improvement plan. It presented the status of recurrence-prevention measures, strengthening of education and supervisory functions, enhanced collaboration between outside directors and auditors, and organizational changes including transition to a company with an audit and supervisory committee, along with the upcoming schedule.<\/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 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Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-10-27","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/8798-20261027-02.pdf","jir_short_summary":"Following designation as a Special Attention Issue, the company disclosed plans to rebuild governance and internal controls and announced an improvement plan. It presented the status of recurrence-prevention measures, strengthening of education and supervisory functions, enhanced collaboration between outside directors and auditors, and organizational changes including transition to a company with an audit and supervisory committee, along with the upcoming schedule.","jir_summary":"### Policy for Formulating the Improvement Plan and Current Status\nThe Company has been designated as a Special Attention Issue by the Tokyo Stock Exchange and is proceeding with review of its internal control systems and application for market segment change. Based on the report of an independent committee, the Company announced a policy to reexamine recurrence-prevention measures and fundamentally strengthen its internal control framework, and disclosed a concrete improvement process and implementation schedule.\n\n### Future Strengthening of the Structure and Schedule\nThe policy for preparing the improvement plan and submitting a status report will be decided by October 27, 2026, with reexamination and drafting of recurrence-prevention measures planned. The Company resolved to transition to a company with an audit and supervisory committee and plans to appoint new directors subject to approval at the annual shareholders meeting in December 2026.","jir_financial_highlights":"Unknown: Unknown (Unknown)","jir_category":"","jir_hashtags":"#AdvanceCreateNonPublic-InternalGovernanceImprovement #CorporateGovernanceImprovement","jir_key_figures":"Date of initial training for recurrence-prevention measures education: 2026-10-23\nResolution date for transition to a company with an audit and supervisory committee: 2026-10-27\nSubmission schedule for internal control improvement plan: Scheduled for 2026-12-29","jir_meta_title":"Advance Create Co., Ltd. \u2014 Policy for Improvement Plan and Strengthening Internal Controls | October 2026","jir_meta_description":"Advance Create Co., Ltd., designated as a Special Attention Issue, announces policies to reconstruct internal control systems and strengthen recurrence-prevention measures, including transition to a company with an audit and supervisory committee and a detailed timeline.","jir_og_title":"Policy for Improvement Plan and Strengthening Internal Controls | October 2026","jir_og_description":"Advance Create Co., Ltd., designated as a Special Attention Issue, discloses concrete measures for fundamental improvement of internal controls and governance strengthening, and outlines the transition plan and schedule.","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":"general_ir","footnotes":""},"sector":[],"importance":[],"class_list":["post-134999","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - 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