2023 Communication with Independent Directors
(Including major matters, methods, and results of communication regarding the company's financial and business status)
(1) Independent Directors and Internal Audit Supervisor
Independent directors and internal audit supervisors maintain regular contact through email, phone, or in-person meetings as needed. Meetings can be convened at any time for significant abnormal matters. Communication channels are diverse and smooth. The company's internal audit supervisor reports monthly to independent directors on internal audit execution. Independent directors respond or provide opinions based on the importance of reports. In 2023, there were no significant audit abnormalities, and independent directors had no objections.
(2) Communication between CPAs and Audit Committee
The company's independent directors and CPAs regularly communicate annually regarding important audit findings and internal control deficiencies at the completion of annual audits or semi-annual/quarterly reviews. Reports to independent directors include key audit matters, significant adjustments, and other major communication items. They communicate and interact with independent directors regarding financial report reviews or audits and promote regulatory amendments. Communication between independent directors and CPAs has been satisfactory for 2023 and up to the annual report printing date.
| Date | Attendees | Communication Items | Suggestions & Results |
|---|---|---|---|
| 112.11.13 | Independent Director Chi Te-Chang<br>Independent Director Kao Huan-Tang<br>CPA Ku Yao-Chen<br>CPA Pai Chia-Ying 獨立董事 高煥堂 會計師 古曜晨 會計師 白佳瑩 |
1. Q3 2023 consolidated financial statements CPA review results. | Audit results are appropriate, no other opinions. |
| 113.03.14 | Independent Director Chi Te-Chang<br>Independent Director Kao Huan-Tang<br>CPA Hsu Hsin-Min<br>CPA Lu Chien-Hsuan 獨立董事 高煥堂 會計師 許新民 會計師 呂倩萱 |
1. 2023 annual business report and financial statements.<br>2. CPA provided Audit Quality Indicators (AQI) explanation.<br>3. Ernst & Young and affiliates' non-assurance services list for 2024. 2. 會計師提供審計品質指標(AQI)說明。 3. 安永聯合會計師事務所及其關係企業預計於民國 113 年所提供之非確信服務清單。 |
Audit results are appropriate, no other opinions. |
2024 Communication with Independent Directors
(Including major matters, methods, and results of communication regarding the company's financial and business status)
(1) Independent Directors and Internal Audit Supervisor
Independent directors and internal audit supervisors maintain regular contact through email, phone, or in-person meetings as needed. Meetings can be convened at any time for significant abnormal matters. Communication channels are diverse and smooth. The company's internal audit supervisor reports monthly to independent directors on internal audit execution. Independent directors respond or provide opinions based on the importance of reports. In 2024, there were no significant audit abnormalities, and independent directors had no objections.
(2) Communication between CPAs and Audit Committee
The company's independent directors and CPAs regularly communicate annually regarding important audit findings and internal control deficiencies at the completion of annual audits or semi-annual/quarterly reviews. Reports to independent directors include key audit matters, significant adjustments, and other major communication items. They communicate and interact with independent directors regarding financial report reviews or audits and promote regulatory amendments. Communication between independent directors and CPAs has been satisfactory for 2024 and up to the annual report printing date.
| Date | Attendees | Communication Items | Suggestions & Results |
|---|---|---|---|
| 113.03.14 | Independent Director Chi Te-Chang<br>Independent Director Kao Huan-Tang<br>CPA Lu Chien-Hsuan 獨立董事 高煥堂 會計師 呂倩萱 |
1. 2023 annual business report and financial statements.<br>2. CPA provided Audit Quality Indicators (AQI) explanation.<br>3. Ernst & Young and affiliates' non-assurance services list for 2024. 2. 會計師提供審計品質指標(AQI)說明。 3. 安永聯合會計師事務所及其關係企業預計於民國 113 年所提供之非確信服務清單。 |
Audit results are appropriate, no other opinions. |
| 113.11.07 | Independent Director Chi Te-Chang<br>Independent Director Ku Yao-Chen<br>Independent Director Kao Huan-Tang<br>CPA Hsu Hsin-Min 獨立董事 古曜晨 獨立董事 高煥堂 會計師 許新民 |
1. Q3 2024 consolidated financial statements CPA review results. | Audit results are appropriate, no other opinions. |
| 114.03.12 | Independent Director Chi Te-Chang<br>Independent Director Ku Yao-Chen<br>Independent Director Kao Huan-Tang<br>CPA Hsu Hsin-Min<br>CPA Lu Chien-Hsuan 獨立董事 古曜晨 獨立董事 高煥堂 會計師 許新民 會計師 呂倩萱 |
1. 2024 annual business report and financial statements.<br>2. CPA provided Audit Quality Indicators (AQI) explanation.<br>3. Ernst & Young and affiliates' non-assurance services list for 2025. 2. 會計師提供審計品質指標(AQI)說明。 3. 安永聯合會計師事務所及其關係企業預計於民國 114 年所提供之非確信服務清單。 |
Audit results are appropriate, no other opinions. |