Communication with Independent Directors
Communication between independent directors and chief internal auditor:
I. Periodicity -
- Before the end of the next month after the completion of the audit report, submit the audit report summary and the audit report to all members of the Audit Committee for review by email in accordance with the regulations every month.If there are doubts or instructions after reviewing the report, members of the Audit Committee by communication or through a meeting to inquire or notify the chief internal auditor.
- The improvement to the audited defects should be followed up every quarter in accordance with the regulations and a follow-up report should be submitted to the members of the Audit Committee.
- The chief internal auditor should present a report at the Audit Committee meeting every quarter. The report should include the status and findings of audit and the status of improvement of audited defects of the Company and subsidiaries.
II. Extraordinary -
- Extraordinary communication meetings with the meetings of Audit Committee should be held for issues requiring special communication or report.Serious violation of laws and regulations should be reported to the members of the Audit Committee.
Communication between independent directors and CPAs:
I. Periodicity -
- Every quarter CPAs of the Company should report the results of audit or review of the quarterly financial statements, as well as other matters required for communication by other laws and regulations, at the Audit Committee meeting or board meeting.
II. Extraordinary -
- In the event of material or special matters or as required by the applicable laws and regulations, CPAs should attend the extraordinary Audit Committee meeting to give explanation and make communication.
In summary, apart from catching up with the status of operations (including financial and sales) and audit of the Company through the board meeting, Audit Committee Meeting, and the periodic audit reports provided by the audit unit, independent directors can also maintain good communication with CPAs through various reports and channels (e.g., phone, email, and others).
Summary of communication between independent directors and the chief internal auditor in 2025:
| Date | Method of Communication | Focus of Communication | Results of Communication and Handling Status |
|---|---|---|---|
| 2025/3/5 | Audit Committee | 1. Implementation report of audits during Oct-Dec 2024 | No objection |
| 2. Internal control effectiveness evaluation and internal control system statement for 2024. | Approved and referred to the board for resolution. | ||
| 2025/5/7 | Audit Committee | 1. Implementation report of audits during Jan-Mar 2025 | No objection |
| 2025/8/6 | Audit Committee | 1. Implementation report of audits during April-June 2025 | No objection |
| 2025/11/5 | Audit Committee | 1. Implementation report of audits during Jul-Sep 2025 | No objection |
| 2. Discussion of the Annual audit plans for 2026 | Approved and referred to the board for resolution. |
Summary of communication between independent directors and CPAs in 2025:
| 日期 | 溝通方式 | 溝通重點 | 溝通結果 |
|---|---|---|---|
| 2025/3/5 | Audit Committee | 1. CPAs described the group audit strategy, scope, results, adjustments, and findings of audit of the 2024 financial statement. 2. Identification of significant risks, and key audit items. | No Comments |
| 2025/5/7 | Board of Directors | CPAs described the scope, results, adjustments, and findings of audit of the 2025 Q1 financial statement. | No Comments |
| 2025/8/6 | Audit Committee | CPAs described the scope, results, adjustments, and findings of audit of the 2025 Q2 financial statement. | No Comments |
| 2025/11/5 | Audit Committee | CPAs described the scope, results, adjustments, and findings of audit of the 2025 Q3 financial statement. | No Comments |
| 2025/12/12 | Board of Directors | Communicating with the Board of Directors：corporate governance responsibilities , scope and methods of audit of the financial statement , corruption assessment , the group audit strategy, identification of significant risks, and key audit items , disclosure of auditor fees , S1、S2 of International Financial Reporting Standards (IFRS) . | Please provide more specific practical advice. |
| 2. AQIs report (audit quality indicators). | No Comments |