Corporate Governance Practices

Communication between Independent Directors and Internal Audit Director

  1. The audit director shall send the previous month’s audit report to each independent director via email every month for necessary communication.
  2. Important communications and interactions between the independent directors and the internal audit director at the Audit Committee are recorded in the minutes of the Audit Committee meetings.
  3. Others: In case of major abnormal matters, or incidents deemed necessary for independent communication by independent directors, internal audit director, or CPA, meetings could be convened at anytime. 
DATE COMMUNICATION METHOD COMMUNICATION MATTERS OPINIONS OF INDEPENDENT DIRECTORS AND FOLLOW-UPS
March 16, 2023
The 7th Meeting of the Second Audit Committee
The implementation and results of the internal audit in the 4th quarter of 2022.
The independent directors approved the report.
Declaration of internal control system for the year 2022.
Passed the proposal, without objection from the independent directors.
Amendment to partial provisions of the Company’s “Information Cycle” of the “Internal Audit Implementation Guidelines.”
Passed the proposal, without objection from the independent directors.
May 4, 2023
The 8th Meeting of the Second Audit Committee
The implementation and results of the internal audit in the 1st quarter of 2023.
The independent directors approved the report.
August 3, 2023
The 9th Meeting of the Second Audit Committee
The implementation and results of the internal audit in the 2nd quarter of 2023.
The independent directors approved the report.
Amendment to partial provisions of the Company’s internal control system.
Passed the proposal, without objection from the independent directors.
November 2, 2023
The 10th Meeting of the Second Audit Committee
The implementation and results of the internal audit in the 3rd quarter of 2023.
The independent directors approved the report.
Passed the Internal Audit Plan for the year 2024.
Passed the proposal, without objection from the Independent Director.
Amendment to partial provisions of the Company’s “Production Cycle” of the “Internal Audit Implementation Guidelines.”
Passed the proposal, without objection from the Independent Director.

Communication between the independent directors and the CPA:

  1. The Company’s certified public accountants reported the audit results of the financial statements, key audit matters and the latest laws for 2022, the audit results of the financial statements and latest laws for the second quarter of 2023 by attending the Audit Committee meetings and symposiums. They also communicated with the independent directors regarding the Company’s financial and business status.
  2. The independent directors shall hold a meeting with the internal audit director and CPA at least once a year, and CPA communicated with the independent directors, and may call an emergency meeting anytime.
DATE COMMUNICATION METHOD COMMUNICATION MATTERS OPINIONS OF INDEPENDENT DIRECTORS AND FOLLOW-UPS
March 16, 2023
The 7th Meeting of the Second Audit Committee
The CPAs reported the audit results of the financial statements, key audit matters, and the latest laws for 2022.


The CPA communicated and exchanged opinions with the independent directors, and the independent directors agreed with the report.
August 3, 2023
Symposium for Independent Directors, Audit Director and Accountants
The CPAs reported the audit results of the financial statements and the latest laws of the 2nd quarter of 2023.