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This excerpt taken from the KYO 20-F filed Oct 5, 2007. On July 5, 2007, Kyocera filed with the Securities and Exchange Commission its annual report on Form 20-F for the year ended March 31, 2007 (the Original Form 20-F), which included its consolidated balance sheets as of March 31, 2006 and 2007 and its consolidated statements of income, shareholders equity and cash flows for the years ended March 31, 2005, 2006 and 2007 together with the report of MISUZU PricewaterhouseCoopers. On June 27, 2007, Kyocera appointed Kyoto Audit Corporation as its accounting auditor under the Corporation Act of Japan and as its independent registered accounting firm for purposes of its consolidated financial statements filed with the Securities and Exchange Commission. Kyocera is filing this Form 20-F/A (Amendment No. 1) to re-file its consolidated financial statements for the year ended March 31, 2007 together with the report of Kyoto Audit Corporation thereon. The consolidated financial statements being re-filed with this Form 20-F/A (Amendment No. 1) are in all other respects identical to those previously filed as part of the Original Form 20-F and do not reflect any subsequent information or events other than the re-filing of the consolidated financial statements and audit report of Kyoto Audit Corporation thereon. This Form 20-F/A (Amendment No. 1) also includes a report of Kyoto Audit Corporation with respect to the evaluation by Kyoceras management of the effectiveness of Kyoceras internal control over financial reporting as of March 31, 2007. There are no further changes to the Original Form 20-F. All information in this Form 20-F/A (Amendment No. 1) is as of July 5, 2007 and does not reflect any subsequent information or events other than the re-filing of the consolidated financial statements and audit report of Kyoto Audit Corporation thereon and the inclusion of the report of Kyoto Audit Corporation with respect to the evaluation by Kyoceras management of the effectiveness of Kyoceras internal control over financial reporting referred to above.
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