1. At least once a year, a separate meeting is convened between the accountants, audit supervisor, and independent directors to discuss the completed internal audit findings, external audit opinions, and communicate regarding any deficiencies identified during the audit for that year. The communication and opinions are documented and included in the board report.
2. The internal audit supervisor regularly reports to the Audit Committee on
(1) The annual internal audit plan.
(2) Periodic updates on the execution of internal audit activities to the Audit Committee.
3. The accountants attend the Audit Committee at least once a year to report on the annual audit results.
4. Other matters: In the event of significant abnormal incidents or when the independent directors, audit supervisor, and accountants deem it necessary to have independent communication, meetings can be convened on an ad-hoc basis.
Communication between Independent Directors and Accountants in the Year 2024.
| DATE | ATTENDEES | COMMUNICATION MATTERS | COMMUNICATION RESULTS |
|---|---|---|---|
113.3.13 Audit Committee | Independent Director Liu, Yu-Zhen Independent Director Hsu, Jui-Tsan Assistant Manager Deloitte Huang, Xian-chen | Audit Results of the Financial Statements for the Year 2023. | No objections, approved as proposed. |
113.5.8 Audit Committee | Independent Director Su, Cong-Min Independent Director Liu, Yu-Zhen Independent Director Hsu, Jui-Tsan Accountant Deloitte Wang, Po-Wen Assistant Manager Deloitte Huang, Xian-Chen | Audit Results for the Financial Statements of the first quarter of the year 2024. | No objections, approved as proposed. |
113.8.9 Audit Committee | Independent Director Zheng, Qin-xin Independent Director Liu, Yu-Zhen Independent Director Su, Cong-Min Independent Director Zhang, Dong-Long Accountant Deloitte Weng, Po-Wen Assistant Manager Deloitte Huang, Xian-Chen | Audit Results for the Financial Statements of the Second Quarter of the year 2024. | No objections, approved as proposed. |
113.11.6 Audit Committee | Independent Director Zheng, Qin-xin Independent Director Liu, Yu-Zhen Independent Director Su, Cong-Min Independent Director Zhang, Dong-Long Assistant Manager Deloitte Huang, Xian-Chen | Audit Results of the Financial Statements for the Third Quarter of the year 2024. | No objections, approved as proposed. |
Communication between Independent Directors and the Head of Internal Audit in the Year 2024.
| DATE | ATTENDEES | COMMUNICATION MATTERS | COMMUNICATION RESULTS |
|---|---|---|---|
113.3.13 Audit Committee | Independent Director Liu, Yu-Zhen Independent Director Hsu, Jui-Tsan Audit Manager Li, Bing-long | Internal Audit Operational Review and Improvement Status for the Year 2023. | No comments were raised during this meeting. |
113.5.8 Audit Committee | Independent Director Su, Cong-Min Independent Director Liu, Yu-Zhen Independent Director Hsu, Jui-Tsan Audit Manager Li, Bing-long | Internal Audit Operational Items and Audit Focus for the First Quarter of the year 2024. | No comments were raised during this meeting. |
113.8.9 Audit Committee | Independent Director Zheng, Qin-xin Independent Director Liu, Yu-Zhen Independent Director Su, Cong-Min Independent Director Zhang, Dong-Long Audit Manager Li, Bing-long | Internal Audit Operation Items and Audit Focus for the Second Quarter of the year 2024. | No comments were raised during this meeting. |
113.11.6 Audit Committee | Independent Director Zheng, Qin-xin Independent Director Liu, Yu-Zhen Independent Director Su, Cong-Min Independent Director Zhang, Dong-Long Audit Manager Li, Bing-long | Audit Results of the Financial Statements for the Third Quarter of the year 2024. | No comments were raised during this meeting. |