4-1 Referred Non-Statutory Audit

We audit financial statements of a client in response to the request by the independent auditor of overseas parent company of the client. This audit includes control risks evaluation procedures that require us to understand and evaluate internal controls of the clients. Although we make a audit contract with the client in Japan, we report to the independent auditor of overseas parent company of the client. Our client do not have an access to the audit summary memorandum to the overseas independent auditor.