Communication Issues in 2025
Communication method of independent directors with internal auditing chief and certified public accountants: The Company has put in place direct contact channel for independent directors to communicate with internal auditing chief and certified public accountant. In line with the regulation of the regulator, the company audits its finance and business status regularly and communicates directly with management and corporate governance unit.
(1)The company’s internal auditing chief delivers internal auditing report at the quarterly meeting of the audit committee, covering status of execution of auditing operation and improvement and tracking, as well as effects, of the audited defects. In addition to delivery of written auditing report to independent directors monthly, internal auditing chief also makes specific business reports on the suggestion of any independent directors.In addition, at least once a year, a special business report is made to the independent directors through a separate meeting.
(2)After completing the auditing of the semiannual and annual financial statements, the company’s contracted certified public accountants reports the result of the auditing or checking of the financial statements of the company and its subsidiaries both domestic and overseas ones at the auditing committee, as well as other legally required communications items.In addition, at least twice a year, the annual audit plan and audit summary report are submitted to independent directors through separate meetings.
The independent directors and certified public accountants have good communication, and independent directors have no other suggestions. Communication issues in 2025 are showed as follows.
|
Date and Communication Channel |
Communication Items |
Communication Result |
|
2025.03.14 Audit Committee |
Internal Audit Execution Report for the Fourth Quarter of 2024 |
Independent directors had no further comments. |
|
Internal Control System Statement for the Year 2024 |
The following proposal was approved unanimously by all attending committee members upon inquiry by the Chair and was submitted to the Board of Directors for final resolution. |
|
|
2025.05.09 Audit Committee |
Internal Audit Execution Report for the First Quarter of 2025 |
Independent directors had no further comments. |
|
2025.08.08 Audit Committee |
Internal Audit Execution Report for the Second Quarter of 2025 |
Independent directors had no further comments. |
|
2025.11.10 Audit Committee |
Internal Audit Execution Report for the Third Quarter of 2025 |
Independent directors had no further comments. |
|
2025.12.18 Audit Committee |
Annual audit plan of 2026 |
The following proposal was approved unanimously by all attending committee members upon inquiry by the Chair and was submitted to the Board of Directors for final resolution. |
|
2025.12.18 Audit Items Communication Meeting |
One-on-One Communication Between Independent Directors and Internal Audit Officer (Conducted without the presence of general directors or managerial officers) Discussion Topics: 1. Overview of the execution of the 2025 Audit Plan 2.Risk assessment and audit planning for 2026 3. Risk Management and Internal Audit Framework |
Recommendation by Independent Director Chin-Jung, Kuo: (1) Attention should be given to operational units that have not been audited for an extended period. (2) In addition to high-risk and material items, the audit selection process may also include low-abnormality or long-term stable items to avoid management blind spots. Recommendation by Independent Director Yung-Cheng, Chiang: Audit items can be flexibly adjusted according to actual risk changes to enhance early warning and management effectiveness. Board Audit Team: A comprehensive review is planned for 2026, with additional special projects scheduled for auditing. |
The independent directors and internal auditing chief have good communication, and independent directors have no other suggestions. Communication issues in 2025 are showed as follows.
|
Date and Communication Channel |
Communication Items |
Communication Result |
|
2025.3.14 Audit Summary Stage Communication Meeting
|
One-on-One Communication Between Independent Directors and CPA (Conducted without the presence of general directors or managerial officers) Discussion Topics: 1.Summary of the 2024 audit findings, including audit scope and materiality, audit report, key audit matters, and other communication items 2. Explanation of Audit Quality Indicators (AQIs) |
Independent directors had no further comments. |
|
2025.03.14 Audit Committee |
Financial Statements and Consolidated Financial Statements for the Year Ended 2024 |
The following proposal was approved unanimously by all attending committee members upon inquiry by the Chair and was submitted to the Board of Directors for final resolution. |
|
2025.05.09 Audit Committee |
Consolidated Financial Statements for the First Quarter of 2025 |
The following proposal was approved unanimously by all attending committee members upon inquiry by the Chair and was submitted to the Board of Directors for final resolution. |
|
2025.08.08 Audit Committee |
Consolidated Financial Statements for the Second Quarter of 2025 |
The following proposal was approved unanimously by all attending committee members upon inquiry by the Chair and was submitted to the Board of Directors for final resolution. |
|
2025.11.10 Audit Committee |
Consolidated Financial Statements for the Third Quarter of 2025 |
The following proposal was approved unanimously by all attending committee members upon inquiry by the Chair and was submitted to the Board of Directors for final resolution. |
|
2025.11.10 Audit Planning Stage Communication Meeting
|
One-on-One Communication Between Independent Directors and CPA (Conducted without the presence of general directors or managerial officers) Discussion Topics: 1. Audit plan for the year 2025, including audit scope and materiality, audit report, key audit matters, and other communication items. 2. Auditor’s fees and the public disclosure of audit fee information. |
Independent directors had no further comments. |