Nisso Group Co., Ltd. (3440) said its auditor, Josui Audit Corp., is scheduled to merge into SCS Kokusai Audit LLC on Dec. 1, 2026, making the renamed SCS Josui Audit LLC the company's auditor from that date.
Nisso Group, listed on the Tokyo Stock Exchange's Standard market and the Fukuoka Stock Exchange, made the disclosure on Oct. 16 under Article 193-2, Paragraphs 1 and 2 of the Financial Instruments and Exchange Act.
Under the plan, Josui Audit Corp. (如水監査法人), the company's current accounting auditor, will be the dissolving firm, while SCS Kokusai Audit LLC (SCS国際有限責任監査法人) will survive the merger and change its name to SCS Josui Audit LLC (有限責任 SCS 如水監査法人) on the same day.
| Item | Surviving firm | Dissolving firm |
|---|---|---|
| Name | SCS Josui Audit LLC | Josui Audit Corp. |
| Address | Ark Mori Building, 1-12-32 Akasaka, Minato-ku, Tokyo | 2-6-50 Daimyo, Chuo-ku, Fukuoka City, Fukuoka Prefecture |
| Engagement partners | Kenji Uchida (内田 健二), Tomoko Murakami (村上 知子) (scheduled) | Kenji Uchida, Tomoko Murakami |
The company said the surviving firm is registered under the listed-company auditor registration system of the Certified Public Accountants Act. The two engagement partners named for the merged firm are the same as those currently listed for Josui.
The notice was issued under the name of President and Representative Director Toru Ishida (石田 徹).
Next steps: The auditor change is scheduled to take effect on Dec. 1, 2026, after which SCS Josui Audit LLC will provide audit certification for the company.
| Hikari Tsushin, Inc. | |
| Offer price | ¥1,000 per common share |
| M&A / TOB | 1 |
| Guidance | 0 |
| Buybacks | 0 |
| Dividends | 0 |
| Capital | 0 |
| Earnings | 0 |
| People | 0 |
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