Communication between independent directors and the internal audit director and accountants


1. Communication between independent directors and the head of internal audit

1. Communication methods between independent directors and the head of internal audit:

The Head of Internal Audit shall report to the independent directors at least quarterly during the Board of Directors on the Company's internal audit implementation status and internal control review status. If necessary, the Head of Internal Audit shall discuss with the independent directors before the Board of Directors any special issues encountered during the internal audit review and any anomalies in the Company's internal control cycles and management operations. In the monthly audit reports, any questions or suggestions for improvements from the independent directors regarding the audited items shall be discussed with the Head of Internal Audit via email. Furthermore, in the event of urgent and important matters, both parties may communicate at any time through various effective means.

2. A summary of all previous communications between independent directors and the head of internal audit is provided in the following table:

Date/Name Communication Focus
2025/05/07 Audit Committee
Independent directors present: Hong Li-Rong, Yang Wen-An, Kuan Yean-Der and Chen Ming-Bing.
Communication matters: Report on the execution of audit business.
Communication Result: The independent directors present passed the resolution without objection and submitted it to the board of directors.
2025/03/11 Audit Committee
Independent directors present: Hong Li-Rong, Yang Wen-An, Kuan Yean-Der and Chen Ming-Bing.
Communication matters:
1. Report on the execution of audit business.
2. Submit and explain the company's 2024 internal control system effectiveness assessment and issue a statement on the internal control system.
Communication Result: The independent directors present passed the resolution without objection and submitted it to the board of directors.
2024/12/24 Audit Committee
Independent directors present: Hong Li-Rong, Yang Wen-An, Kuan Yean-Der and Chen Ming-Bing.
Communication matters:
1. Report on the execution of audit business.
2. Submit and explain the 2025 internal audit plan.
3. Submit and discuss the revision of some provisions of the company's "General Principles of Internal Control System" and "Internal Audit Implementation Rules".
4. Submit and discuss the revision of the company's "Sustainable Information Management Tasks".
Communication Result: The independent directors present passed the resolution without objection and submitted it to the board of directors.
2024/11/06 Audit Committee
Independent directors present: Hong Li-Rong, Yang Wen-An, Kuan Yean-Der and Chen Ming-Bing.
Communication matters: Report on the execution of audit business.
Communication Result: The independent directors present passed the resolution without objection and submitted it to the board of directors.
2024/08/06 Audit Committee
Independent directors present: Hong Li-Rong, Yang Wen-An, Kuan Yean-Der and Chen Ming-Bing.
Communication matters: Report on the execution of audit business.
Communication Result: The independent directors present passed the resolution without objection and submitted it to the board of directors.
2024/05/07 Audit Committee
Independent directors present: Hong Li-Rong, Yang Wen-An, Kuan Yean-Der and Chen Ming-Bing.
Communication matters: Report on the execution of audit business.
Communication Result: The independent directors present passed the resolution without objection and submitted it to the board of directors.
2024/03/12 Audit Committee
Independent directors present: Hong Li-Rong, Yang Wen-An, Kuan Yean-Der and Chen Ming-Bing.
Communication matters:
1. Report on the execution of audit business.
2. Submit and explain the company's 2023 internal control system effectiveness assessment and issue a statement on the internal control system.
3. Submit and discuss the draft amendments to some of the Company’s “Rules of Procedure for Board Meetings”.
4. Submit and discuss the revision of some provisions of the Company's "Audit Committee Organizational Charter" and "Audit Committee Operation and Management Procedures" of the internal control system.
Communication Result: The independent directors present passed the resolution without objection and submitted it to the board of directors.
2023/12/19 Audit Committee
Independent directors present: Hong Li-Rong, Yang Wen-An, Kuan Yean-Der and Chen Ming-Bing.
Communication matters:
1. Report on the execution of audit business.
2. Submit and explain the 2024 internal audit plan.
Communication Result: The independent director recommended that "greenhouse gas inventory implementation status" be included in the annual audit plan. The other independent directors present unanimously approved the proposal and submitted it to the board of directors for resolution.
2023/11/06 Audit Committee
Independent directors present: Hong Li-Rong, Yang Wen-An, Kuan Yean-Der and Chen Ming-Bing.
Communication matters: Report on the execution of audit business.
Communication Result: Approved by the independent directors present without objection and submitted to the board of directors.
2023/08/08 Audit Committee
Independent directors present: Hong Li-Rong, Yang Wen-An, Kuan Yean-Der and Chen Ming-Bing.
Communication matters:
1. Report on the execution of audit business.
2. Submit and discuss the proposal to amend the company's "Operational Standards for Financial Transactions between Related Parties."
Communication Result: The independent directors present passed the resolution without objection and submitted it to the board of directors.
2023/05/09 Audit Committee
Independent directors present: Hong Li-Rong, Yang Wen-An, Kuan Yean-Der and Chen Ming-Bing.
Communication matters: Report on the execution of audit business.
Communication Result: The independent directors present passed the resolution without objection and submitted it to the board of directors.
2023/03/22 Audit Committee
Independent directors present: Hong Li-Rong, Yang Wen-An, Kuan Yean-Der and Chen Ming-Bing.
Communication matters:
1. Report on the execution of audit business.
2. Submit and discuss the company's 2022 internal control system effectiveness assessment and issue an internal control system statement.
Communication Result: The independent directors present passed the resolution without objection and submitted it to the board of directors.
2022/12/27 Audit Committee
Independent directors present: Hong Li-Rong, Yang Wen-An, Kuan Yean-Der and Chen Ming-Bing.
Communication matters:
1. Report on the execution of audit business.
2. Submit an explanation of the 2023 internal audit plan.
2-1. Response to Independent Director Hong Li-Rong’s question regarding the audit plan for overseas subsidiaries.
2-2. Independent Director Yang Wen-an reminded overseas subsidiaries to pay attention to compliance with Taiwan and local laws when conducting audits.
Communication Result: The independent directors present passed the resolution without objection and submitted it to the board of directors.
2022/11/09 Audit Committee
Independent directors present: Hong Li-Rong, Yang Wen-An, Kuan Yean-Der and Chen Ming-Bing.
Communication matters:
1. Report on the execution of audit business.
2. Submit and discuss the revision of the company's "Internal Significant Information Handling Procedures".
3. Submit and discuss the revision of certain provisions of the company's "Compensation and Remuneration Committee Organizational Charter" and the "Compensation and Remuneration Committee Operation and Management Procedures" internal control system.
4. Submit and discuss the revision of certain provisions of the company's internal control system, namely, "Management of the financial statement preparation process, Management of the application of International Financial Reporting Standards, Accounting professional judgment procedures, and Accounting policy and estimate change process."
5. Submit and discuss the revision of some provisions of the Company's "Rules of Procedure for Board Meetings" and the "Management of Board Meeting Operations" of the internal control system.
Communication Result: The independent directors present passed the resolution without objection and submitted it to the board of directors.
2022/08/09 Audit Committee
Independent directors present: Hong Li-Rong, Yang Wen-An, Kuan Yean-Der and Chen Ming-Bing.
Communication matters: Report on the execution of audit business.
Communication results: No opinion.
2022/05/10 Audit Committee
Independent directors present: Hong Li-Rong, Yang Wen-An, Kuan Yean-Der and Chen Ming-Bing.
Communication matters: Report on the execution of audit business.
Communication results: No opinion.
2022/03/09 Audit Committee
Independent directors present: Hong Li-Rong, Yang Wen-An, Kuan Yean-Der and Chen Ming-Bing.
Communication matters:
1. Report on the execution of audit business.
2. Submit and discuss the company's 2021 internal control system effectiveness assessment and issue an internal control system statement.
3. Submit and discuss the revision of some provisions of the company's "Acquisition or Disposal of Assets Operations".
Communication Result: The independent directors present passed the resolution without objection and submitted it to the board of directors.

II. Communication between independent directors and accountants

1. Communication methods between independent directors and accountants:

If independent directors have questions regarding the CPA's audit or review of financial statements, significant adjusting entries, internal control reviews, or other significant irregularities, they may communicate with the CPA in various ways at any time.

2. A summary of all previous communications between independent directors and accountants is set out in the following table:

Date/Name Communication Focus
2025/03/11 Symposium between Independent Directors and Accountants
Independent directors present: Hong Li-Rong, Yang Wen-An, Kuan Yean-Der and Chen Ming-Bing.
Communication matters:
1. Report to the independent directors on the following items:
(1) Audit scope and materiality
(2) Audit report and key audit items
(3) Other communication matters
(4) Independence of accountants
Communication Result: The independent directors had no objection to the accountant's report and response.
2024/11/06 Symposium between Independent Directors and Accountants
Independent directors present: Hong Li-Rong, Yang Wen-An, Kuan Yean-Der and Chen Ming-Bing.
Communication matters:
1. Report to the independent directors on the following items:
(1) Communication plan.
(2) The roles and responsibilities of the lead accountant.
(3) Audit plan.
(4) Independence of accountants.
(5)Quality management system of accounting firms.
Communication Result: The independent directors had no objection to the accountant's report and response.
2024/03/12 Symposium between Independent Directors and Accountants
Independent directors present: Hong Li-Rong, Yang Wen-An, Kuan Yean-Der and Chen Ming-Bing.
Communication matters:
1. Report to the independent directors on the following items:
(1) Audit scope and materiality
(2) Audit report and key audit items
(3) Other communication matters
(4) Independence of accountants
2. Responding to the independent director’s questions regarding the differences between audit fees, hours invested by certified public accountants, and the firm’s education and training hours compared to the industry average.
Communication Result: The independent directors had no objection to the accountant's report and response.
2023/11/06 Symposium between Independent Directors and Accountants
Independent directors present: Hong Li-Rong, Yang Wen-An, Kuan Yean-Der and Chen Ming-Bing.
Communication matters:
Report to the independent directors on the following items:
(1) Communication plan.
(2) The roles and responsibilities of the lead accountant.
(3) Audit plan.
(4) Independence of accountants.
(5)Quality management system of accounting firms.
Communication Result: The independent directors had no objection to the accountant's report and response.
2023/03/22 Symposium between Independent Directors and Accountants
Independent directors present: Hong Li-Rong, Yang Wen-An, Kuan Yean-Der and Chen Ming-Bing.
Communication matters:
Report to the independent directors on the following items:
(1) Scope of audit.
(2) Audit report and key audit matters.
(3) Impact of the novel coronavirus epidemic.
(4) Independence of accountants.
Communication Result: The independent directors had no objection to the accountant's report and response.
2022/11/09 Symposium between Independent Directors and Accountants
Independent directors present: Hong Li-Rong, Yang Wen-An, Kuan Yean-Der and Chen Ming-Bing.
Communication matters:
1. Report to the independent directors on the following items:
(1) Communication plan.
(2) The roles and responsibilities of the lead accountant.
(3) Audit plan.
(4) Independence of accountants.
(5) Important revisions to the International Code of Ethics for Certified Public Accountants regarding “non-certification services” and “public expenses”.
(6) Audit quality indicator information.
2. In response to Independent Director Hong Li-Rong's question: The company's inventory amount as of Q3 has increased significantly compared to the same period last year. Why are inventory-related items not included in the key audit items?
Communication Result: The independent directors had no objection to the accountant's report and response.
2022/03/09 Symposium between Independent Directors and Accountants
Independent directors present: Hong Li-Rong, Yang Wen-An, Kuan Yean-Der and Chen Ming-Bing.
Communication matters:
1. Independence and competence of accountants.
2. Important matters to be communicated with the governing body.
3. Reply to the independent director’s questions: Whether the company cooperated well during the audit period, and whether there are any other improvement suggestions for internal control and management accountants.
Communication Result: The independent directors had no objection to the accountant's report and response.
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