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 2024 and 2023：
| Date | Items | Content of the communication | Company response and communication result |
| 2024.2.26 | 2023 consolidated (individual) financial report
2024 CPA Independence and Competence Assessment 2024 CPA fees 2023 Q4 communication about key audit matters with corporate governance and law update |
2023 consolidated (individual) financial report audit results
Evaluate CPA independence and competence based on the AQI audit quality information report provided by the accounting firm 2024 CPA fees Communication with corporate governance |
2023 consolidated (individual) financial report audit results
Approved as proposed Approved as proposed Review report for legal compliance |
| 2024.5.7 | 2024 Q1 consolidated financial report
2024 Q1 communication about key audit matters with corporate governance and law update (Written report) |
2024 Q1 consolidated financial report review result
Communication with corporate governance |
Adjustment Items for the 2024Q1 Consolidated Financial Report
Review report for legal compliance |
| 2024.8.6 | 2024 Q2 consolidated financial report
2024 Q2 communication about key audit matters with corporate governance and law update |
2024 Q2 consolidated financial report review result
communication with corporate governance |
Adjustment Items for the 2024Q2 Consolidated Financial Report
Review report for legal compliance |
| 2024.11.12 | 2024 Q3 consolidated financial report
2024 Q3 communication about key audit matters with corporate governance and law update |
2024 Q3 consolidated financial report review result
communication with corporate governance |
Adjustment Items for the 2024Q3 Consolidated Financial Report
Review report for legal compliance |
| 2025.2.25 | 2024 consolidated (individual) financial report
2024 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
2024 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 |
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 2024 and 2023：
| Date | Items | Company response and communication result |
|---|---|---|
| 2024.2.26 | Report on 2023 Q4 status of audit Implementation Amendment of Internal Control System – Other Management procedures | Deficiency Tracking and Improvement Report – Other Management procedures Independent directors have no opinion |
| 2024.5.7 | Report on 2024 Q1 status of audit Implementation | Deficiency Tracking and Improvement Report – Production cycle Independent directors have no opinion |
| 2024.8.6 | Report on 2024 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 |
| 2024.11.12 | Report on 2024 Q3 status of audit Implementation
Amendment of Internal Control System Amendment of Internal Control System | Deficiency Tracking and Improvement Report –Sale and receipt cycle Independent directors have no opinion Independent directors have no opinion Independent directors have no opinion |
| 2025.2.25 | Report on 2024 Q4 status of audit Implementation
Amendment 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 | Deficiency Tracking and Improvement Report – Labor and wage cycle Independent directors have no opinion |