Communications between the Independent Directors, the Internal Auditors, and the Independent Auditors

Communications between the Independent Directors, the Internal Auditors, and the Independent Auditors:

1. Regular-
  • Every month, audit reports are emailed to each independent director for review. Any inquiries or instructions are notified to the internal auditors via email or phone.
  • Each quarter, an audit work report is presented at an audit committee meeting, detailing the audit status of the company and each of its subsidiaries, as well as any findings and progress on rectifying irregularities.
2. Irregular－
  • Discussions on how to enhance the value of company audits and improve operational efficiency and results are normally carried out by phone, email or through meetings. Independent directors are notified in accordance with the law if any major violations are identified. Diverse and smooth communication channels exist between internal auditors and independent directors.

Communications between the Independent Directors and the Independent Auditors:

1. Regular－
  • For semi-annual and annual financial reports, the independent auditors attend the audit committee meeting and discuss and communicate on the status of the audit, including method and scope, types of audit reports issued, key audit items, and financial report analysis.
2. Irregular－
  • Irregular audit committee meetings are held to explain and communicate in cases of major or special items or related legal requirements.

The Major Items of Communication between the Independent Auditors and the Internal Auditors

(1) Communications between the Independent Directors and Internal Auditors：

Date The Major Items of the Communication Result
2022-11-09
Audit Committee

1. Audit Report Progress Report for Q3 2022.
2. 2023 internal audit plan.

1. Noted and agreed.
2. Approved after deliberation.
2022-08-10
Closed Door Session

1. 2023 internal audit plan.
2. Internal auditors detail the changes in the statute.

1. Independent Director Hsi Peng Lu suggested strengthening internal audit control on Occupational Safety and information security.
Operation Enhancement: adjusted the audit procedure according to suggestion.
2. Noted and agreed.
2022-08-10
Audit Committee

Audit Report Progress Report for Q2 2022.

Noted and agreed.
2022-05-11
Audit Committee

Audit Report Progress Report for Q1 2022.

Noted and agreed.
2022-03-11
Audit Committee

1. Audit Report Progress Report for Q242021.
2. 2021 Statement of Internal Control System.

1. Noted and agreed.
2. Approved after deliberation.


(2) Communications between the Independent Directors and Independent Auditors：

Date The Major Items of the Communication Result
2022-08-10
Closed Door Session

1. Discuss key audit items scheduled for annual audit.
2. Discuss the annual audit plan.
3. Independent auditors explain major legal changes.

1. Noted and agreed.
2. Noted and agreed.
3. Noted and agreed.
2022-08-10
Audit Committee

Independent auditors detail audit status of Q2 2022 financial report, and discuss and communicate financial situation and operational results.

Approved after inquiries into status of audit.
2022-03-11
Audit Committee

1. Independent auditors detail audit status of 2020 annual financial report, and discuss and communicate financial situation and operational results.
2. Independent auditors detail and discuss key leg.

1. Approved after discussing status of audit.
2. Noted and agreed.