ID–IA–EA Communication

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Communication Between Independent Directors, the Head of Internal Audit, and the Certified Public Accountant

1.The Company’s Audit Committee is composed entirely of independent directors, who convene meetings regularly as required by law and may call additional meetings as necessary.


2.Communication Between Independent Directors and the Head of Internal Audit：

  1. Regular Communication –
    The Head of Internal Audit reports audit findings and any progress on corrective actions to the Audit Committee. Independent directors raise questions and provide guidance as needed, and such instructions are incorporated into the internal audit work to ensure the effectiveness of internal control systems.

  2. Non-regular Communication –
    Internal Audit and independent directors also communicate by telephone, email or in person regarding audit observations and ways to continuously improve audit value. Should material irregularities be discovered, independent directors are notified immediately.

  3. Summary of Key Communications –
    Below is a summary of major communications between independent directors and the Head of Internal Audit:

Date Communication Topic Outcome
114.10.23 114Q3Internal Audit Report After discussion and communication, independent directors had no objections to audit results.
114.07.25 114Q2Internal Audit Report After discussion and communication, independent directors had no objections to audit results.
114.04.23 114Q1Internal Audit Report After discussion and communication, independent directors had no objections to audit results.
114.02.24 113Q4Internal Audit Report After discussion and communication, independent directors had no objections to audit results.
113.10.29 113Q3Internal Audit Report After discussion and communication, independent directors had no objections to audit results.
113.07.25 113Q2Internal Audit Report After discussion and communication, independent directors had no objections to audit results.
113.04.23 113Q1Internal Audit Report After discussion and communication, independent directors had no objections to audit results.
113.02.22 112Q4Internal Audit Report After discussion and communication, independent directors had no objections to audit results.
112.10.25 112Q3Internal Audit Report After discussion and communication, independent directors had no objections to audit results.
112.07.25 112Q2Internal Audit Report After discussion and communication, independent directors had no objections to audit results.
112.04.25 112Q1Internal Audit Report After discussion and communication, independent directors had no objections to audit results.
112.02.22 111Q4Internal Audit Report After discussion and communication, independent directors had no objections to audit results.
111.10.24 111Q3Internal Audit Report After discussion and communication, independent directors had no objections to audit results.
111.07.22 111Q2Internal Audit Report After discussion and communication, independent directors had no objections to audit results.
111.04.22 111Q1Internal Audit Report After discussion and communication, independent directors had no objections to audit results.
111.01.20 110Q4Internal Audit Report After discussion and communication, independent directors had no objections to audit results.

3. Communication Between Independent Directors and the Certified Public Accountant (CPA)：

  1. Regular Communication –
    Prior to the audit of the semi-annual and annual financial reports, the CPA conducts discussions with the Audit Committee on the audit plan, procedures, results and related matters.

  2. Non-regular Communication –
    If there are other operational or internal control matters requiring immediate communication or discussion, meetings are arranged as needed.

  3. Summary of Key Communications with CPA –
    Below is a summary of major communications between independent directors and the CPA:

Date Communication Topic Outcome
114.10.22 Audit Plan and Key Audit Matters Report for FY114 The CPA explained the audit plan for FY114, covering audit scope and procedures, fraud risk assessment, identification of significant risks, key audit matters, and the major amendments to the Company Act and their impacts. After discussion, the independent directors raised no objections.
114.02.21 Audit Conclusions for the FY113 Financial Statements The FY113 financial statements were approved by the Audit Committee and the Board of Directors, and were duly disclosed and filed with the competent authority.
113.10.28 Audit Plan and Key Audit Matters Report for FY113 The CPA explained the audit plan for FY113, covering audit scope and procedures, fraud risk assessment, significant risk identification, key audit matters, and major amendments to the Company Act and their impacts. After discussion, the independent directors raised no objections.
113.02.21 Audit Conclusion on the FY112 Financial Statements The FY112 financial statements were approved by the Audit Committee and the Board of Directors, and were duly disclosed and filed with the competent authority.
112.10.24 Audit Plan and Key Audit Matters Report for FY112 The CPA explained the audit plan for FY112, covering audit scope and procedures, fraud risk assessment, identification of significant risks, key audit matters, and major amendments to the Company Act and their impacts. After discussion, the independent directors raised no objections.
112.02.21 Audit Conclusion on the FY111 Financial Statements The FY111 financial statements were approved by the Audit Committee and the Board of Directors, and were duly disclosed and filed with the competent authority.
111.10.24 Audit Plan and Key Audit Matters Report for FY111 The CPA explained the audit plan for FY111, covering audit scope and procedures, fraud risk assessment, identification of significant risks, key audit matters, and major amendments to the Company Act and their impacts. After discussion, the independent directors raised no objections.
111.01.20 Audit Conclusion on the FY110 Financial Statements The FY110 financial statements were approved by the Audit Committee and the Board of Directors, and were duly disclosed and filed with the competent authority.