Communications between independent directors and internal audit officer and CPAs

Communications between independent directors and internal audit officer and CPAs

Communications between independent directors and internal audit officer and CPAs

  1. Audit Reports and Follow-up Report of Improvement of Audit Deficiencies are submitted to the independent directors every month.
  2. If the independent directors have questions or instructions after reviewing the reports, they will call the audit officer or instruct the actions accordingly.
  3. The internal audit officer attends the quarterly meeting of the Audit Committee, describes and communicates the audit processes to the independent directors, as required.
  4. The audit officer and the independent directors communicate with each other as necessary. The communication channel is open.
  5. The Company’s CPAs report the financial statements or audit results of the current quarter and other communications required by the laws in each quarterly meeting of the Audit Committee. The communication between the members of the Company’s Audit Committee and the CPAs is effective.
  6. To sum up, the independent directors can understand the company’s operations (including financial and business status) and the audit events through the Board of Directors and the Audit Committee, as well as the audit reports submitted periodically by the audit team. They can also stay in good communication with the accountants through various reports and channels (phone, fax, emails, etc.)li>
Summary on Past Communications between the Independent Directors and Internal Audit Officer
Year Date Communicated Matters Communication Result
2023 2023/12/28 1.October to November,2023 -Auditing Report
2.Revise the company's internal control system and internal audit implementation rules		 No comment in this meeting.
2023/11/14 1.August to September,2023-Auditing Report
2.2024 Annual audit plan
2023/08/11 1.May to July,2023 -Auditing Report
2023/05/15 1.March to April,2023 -Auditing Report
2023/03/23 1.2022Internal Control Statement2.December,2022 and January to February,2023 -Auditing Report
2022 2022/12/27 1.October to November,2022 -Auditing Report
2.Revise the company's internal control system and internal audit implementation rules		 No comment in this meeting.
2022/11/10 1.August to September,2022-Auditing Report
2.2023 Annual audit plan
2022/08/11 1.June to July,2022 -Auditing Report
2022/07/01 1.May,2022 -Auditing Report
Summary on Past Communications between Independent Directors and CPAs
Year Date Communicated Matters Communication Result
2023 2023/12/28 1.Accountant's Report on Audit Quality Indicators
2.Communicationbetween theAudit Committeeand CPA aboutthe auditplanning of 2023 financialstatements.		 No comment in this meeting.
2023/03/23 Communicationbetween theAuditCommittee andCPA about theresults of theaudit of 2022 financialstatements.
2022 2022/12/27 An Accountant's Explanation of the Audit Quality Indicators and the newly amended to the International fundamental principles of the practice of a certified public accountant. No comment in this meeting.