Communication Mechanism of Corporate Governance
1. Communication status between independent directors and internal audit supervisors and certified public accountants:
(1) The certified public accountant shall explain to independent directors at least quarterly at the Audit Committee meeting about the impact on the Company in term of the Company’s financial condition audited, as well as revisions and release of IFRSs bulletins.
(2) In addition to regularly reporting to the Audit Committee on the implementation status of internal audit, the audit unit also reports to or talks with independent directors irregularly.
(3) Independent directors, audit supervisors, and certified public accountants shall communicate directly by e-mail, telephone or other means as necessary.
2. Communication status between independent directors (Audit Committee) and certified public accountants
| Date of meeting | Attendees of Independent Directors | Communication Focus | Communication Results |
|---|---|---|---|
| 2024/03/13 Audit Committee | Xiao Min-Zhi Chen Yan-Jun Liu Vincent Yang Yun-Hua | • Report on the fourth quarter 2023 financial statements • Pre-approval review for the provision of non-assurance services | No comments |
| 2024/05/09 Audit Committee | Xiao Min-Zhi Chen Yan-Jun Liu Vincent Yang Yun-Hua | • Report on the first quarter 2024 financial statements | No comments |
| 2024/08/12 Audit Committee | Xiao Min-Zhi Liu Vincent Yang Yun-Hua Wei-Ru Chen | • Report on the fourth quarter 2024 financial statements | No comments |
| 2024/11/13 Audit Committee | Xiao Min-Zhi Liu Vincent Yang Yun-Hua Wei-Ru Chen | • Report on the third quarter 2024 financial statements • 2025 audit planning and key audit matters | No comments |
| 2025/03/06 Audit Committee | Xiao Min-Zhi Liu Vincent Yang Yun-Hua Wei-Ru Chen | • eport on the fourth quarter 2023 financial statements • Replacement of the Certifying Accountant • Independence of the Accountant • Pre-approval review for the provision of non-assurance services | No comments |
3. Communication status between independent directors (Audit Committee) and the head of internal audit
| Date of meeting | Attendees of Independent Directors | Communication Focus | Communication Results |
|---|---|---|---|
| 2024/03/13 Audit Committee | Xiao Min-Zhi Chen Yan-Jun Liu Vincent Yang Yun-Hua | • Summary report on the execution results and tracking results of the previous year's audit plan • Report on the implementation status of this year's audit plan • Communication on the implementation status of store operation and inventory audit • 2023 "Internal Control System Effectiveness Assessment" and "Internal Control System Statement" | No comments |
| 2024/05/09 Audit Committee | Xiao Min-Zhi Chen Yan-Jun Liu Vincent Yang Yun-Hua | • Report on the implementation status of the first quarter audit plan | No comments |
| 2024/08/12 Audit Committee | Xiao Min-Zhi Liu Vincent Yang Yun-Hua Wei-Ru Chen | • Report on the implementation status of the second quarter audit plan • Communication on the implementation status of store operation and inventory audit | No comments |
| 2024/11/13 Audit Committee | Xiao Min-Zhi Liu Vincent Yang Yun-Hua Wei-Ru Chen | • Report on the implementation status of the third quarter audit plan • Communication on the implementation status of store operation and inventory audit • 2025 Internal Audit Work Review Plan No comments | No comments |
| 2025/03/06 Audit Committee | Xiao Min-Zhi Liu Vincent Yang Yun-Hua Wei-Ru Chen | • Summary report on the execution results and tracking results of the previous year's audit plan • Report on the implementation status of this year's audit plan • Communication on the implementation status of store operation and inventory audit • 2024 "Internal Control System Effectiveness Assessment" and "Internal Control System Statement" | No comments |