公司治理

Board of Directors

獨立董事資訊

I. Communication Policy between Independent Directors and Internal Audit Managers and Accountants

1. Independent directors and accountants hold regular meetings at least twice a year. Accountants report to independent directors on the company’s financial condition, the financial situation of domestic and foreign subsidiaries, overall operational conditions, and internal control audit status. They communicate fully on significant adjustments to accounts or any impact on the financial statements due to legal amendments. If major abnormal issues arise, meetings can be convened at any time.

2. The internal audit manager regularly reports to the Audit Committee on:

(1) The annual internal audit plan.

(2) The annual professional training plan for audit personnel.

(3) Periodically reports to the Audit Committee on the execution of internal audit operations.

3. Accountants attend the Audit Committee at least twice a year to report the audit results for the year.

4. Other: In the event of significant abnormal issues or if independent directors, audit managers, and accountants deem it necessary for independent communication, meetings can be convened irregularly at any time.

II. Summary of Communications between Independent Directors, Internal Audit Manager, and Accountant:
Date Attendees Key Points of Communication Communication Results
2024/3/12
Independent Directors: Chen-yang Yang
Independent Directors: Hsin-chieh Hsu
Independent Directors: Hsun-kuo Lin
Accountant: Chia-ling Chiang
Audit Manager: Cheng-hao Chen
  • Communication with the Governance Unit - Audit conclusion for 2023:
  • Audit methods, scope, and reporting format for the financial report of 2023
  • 1. Audit scope and methods
  • 2. Significant risks
  • 3. Communication matters
  • 4. Audit Quality Index (AQI)
Independent directors had no objections in this meeting
2024/11/11
Independent Directors: Chen-yang Yang
Independent Directors: Qian-xiu Wang
Independent Directors:  Yun-rou Wu
Accountant: Qiu-yan Wu
Audit Manager: Kun-hsueh Li
  • Communication with the Governance Unit - Planning items for the audit of the financial report for 2024
  • Responsibilities of the governance unit.
  • Audit scope and methods
  • Group Audit
  • Significant accounting policies, significant accounting estimates and significant events or transactions
  • Significant risks and key audit issues
  • Assessment of going concern assumption: No concerns regarding going concern assumption have been identified to date
  • Findings during the internal control audit: No major deficiencies have been found so far
  • Establishment of relevant regulations and systems for sustainable disclosure
  • 2024 Deloitte Transparency Report
Independent directors had no objections in this meeting
III. Summary of Communications between Independent Directors and Internal Audit Manager:
Date Key Points of Communication Communication Results
2024/3/12
Internal audit plan implementation report from December 2023 to February 2024 (including internal audit problem correction and improvement report, audit deficiencies summary table, internal audit Problem correction and improvement tracking form).
Independent directors had no objections in this meeting.
2024/4/30
Internal audit plan implementation report for March 2024 (including internal audit problem correction and improvement report, audit deficiencies summary table, internal audit problem correction and improvement tracking table).
Independent directors had no objections in this meeting.
2024/6/21
Internal audit plan implementation report from April 2024 to May 2024 (including internal audit problem correction and improvement report, audit deficiencies summary table, internal audit issues Point Correction Improvement Tracking Table).
Independent directors had no objections in this meeting.
2024/08/09
Internal audit plan implementation report in June 2024 (including internal audit problem correction and improvement report, audit deficiencies summary table, internal audit problem correction and improvement tracking table).
Independent directors had no objections in this meeting.
2024/11/11
Internal audit plan implementation report from July 2024 to September 2024 (including internal audit problem correction and improvement report, audit deficiencies summary table, internal audit problems Point Correction Improvement Tracking Table).
Independent directors had no objections in this meeting.
2024/12/24
Internal audit plan implementation report from October 2024 to November 2024 (including internal audit problem correction and improvement report, audit deficiencies summary table, internal audit Problem correction and improvement tracking form).
Independent directors had no objections in this meeting.