Communication between independent directors and CPA & Internal Auditing supervisor
1. Periodic – The CPA communicates with the audit committee before and after the review of quarterly and annual reports regarding the audit plan,
execution, and results。
2. Non-periodic – Meetings are arranged as needed for immediate discussions on other operational or internal control issues。
Summary of Key Communication Items for 2026 and 2025：
| Date | Items | Content of the communication | Company response and communication result |
| 2025.2.25 | 2024 consolidated (individual) financial report
2025 CPA fees 2025 CPA Independence and Competence Assessment 2024 Q4 communication about key audit matters with corporate governance and law update |
2024 consolidated (individual) financial report audit results
2025 CPA fees Evaluate CPA independence and competence based on the AQI audit quality information report provided by the accounting firm communication with corporate governance |
Adjustment Items for the 2024 Consolidated Financial Report
Approved as proposed Approved as proposed Review report for legal compliance |
| 2025.5.6 | 2025 Q1 consolidated financial report
2025 Q1 communication about key audit matters with corporate governance and law update(Written report) |
2025 Q1 consolidated financial report review result
communication with corporate governance |
Adjustment Items for the 2025Q1 Consolidated Financial Report
Review report for legal compliance |
| 2025.8.12 | 2025 Q2 consolidated financial report
2025 Q2 communication about key audit matters with corporate governance and law update(Written report) |
2025 Q2 consolidated financial report review result
communication with corporate governance |
Adjustment Items for the 2025Q2 Consolidated Financial Report
Review report for legal compliance |
| 2025.11.11 | 2025 Q3 consolidated financial report
2025 Q3 communication about key audit matters with corporate governance and law update |
2025 Q3 consolidated financial report review result
communication with corporate governance |
Adjustment Items for the 2025Q3 Consolidated Financial Report
Review report for legal compliance |
| 2026.3.3 | 2025 consolidated financial report
2026 CPA fees 2026 CPA Independence and Competence Assessment 2025 Q4 communication about key audit matters with corporate governance and law update |
2025 consolidated financial report review result
2026 CPA fees Evaluate CPA independence and competence based on the AQI audit quality information report provided by the accounting firm communication with corporate governance |
Adjustment Items for the 2025 Consolidated Financial Report
Approved as proposed Approved as proposed Review report for legal compliance |
Communication between independent directors and Internal Auditing supervisor
1. Regularly review audit findings and progress on issue resolution with the audit committee at least quarterly, respond to independent directors’ questions, and strengthen audit work to ensure effective internal controls。
2. The audit supervisor, accountants, and independent directors communicate directly via email, phone, or meetings as needed。
Summary of Key Communication Items for 2026 and 2025：
| Date | Items | Company response and communication result |
|---|---|---|
| 2025.2.25 | Report on 2024 Q4 status of audit Implementation
Amendment of Corporate Governance Best Practice Principles Amendment of Ethical Corporate Management Best Practice Principles | Deficiency Tracking and Improvement Report – Other Management procedures Independent directors have no opinion Independent directors have no opinion Independent directors have no opinion |
| 2025.5.6 | Report on 2025 Q1 status of audit Implementation | Deficiency Tracking and Improvement Report – Property, plant and equipment cycle Independent directors have no opinion |
| 2025.8.12 | Report on 2025 Q2 status of audit Implementation Amendment of Internal Control System–Labor and wage cycle | Deficiency Tracking and Improvement Report – Labor and wage cycle Independent directors have no opinion Independent directors have no opinion |
| 2025.11.11 | Report on 2025 Q3 status of audit Implementation Amendment of Internal Control System–Purchase and payment cycle Amendment Regulations Governing the Acquisition and Disposal of Assets Amendment Procedures for Endorsements and Guarantees | Deficiency Tracking and Improvement Report –Sales and Receipt Cycle Independent directors have no opinion Independent directors have no opinion Independent directors have no opinion |
| 2026.3.3 | Report on 2025 Q4 status of audit Implementation Amendment of Internal Control System–Sales and Receipt Cycle | Deficiency Tracking and Improvement Report –Other Management procedures Independent directors have no opinion |
| 2026.5.12 | Report on 2026 Q1 status of audit Implementation Amendment of Rules for Remuneration of Directors | Deficiency Tracking and Improvement Report –Property, Plant and Equipment Cycle Independent directors have no opinion |