Date
Title
Detail
I. Communication situation between independent directors and CPA
1. The company’s independent directors and accountants have communicated and discussed in writing for 2023 years regarding the company’s financial status and the design and implementation effectiveness of the internal control system. When necessary, the accountants also communicate and discuss in writing. The scope includes Accountants review the independence and related responsibilities of financial statements, review planning-related matters, review significant findings (including adjusting entries and significant deficiencies in internal controls, etc.), review report content and review results of interim consolidated financial statements; in addition, accountants may review Need to communicate with independent board meetings from time to time.
2. An excerpt of the main communication matters between independent directors and accountants is as follows:
date | Meeting | Communication focus | Opinions and results of independent directors |
2023/02/21 | Audit Committee Report | Accountant Independence Report 1. Responsibilities of auditors for reviewing financial reports 2 Scope of inspection and description of findings 3 Key Assessment Matters (KAMs) in 2022 4 Matters of concern to the competent authorities | The independent directors had no special instructions or opinions at this meeting. |
2023/05/15 | Audit Committee Report | Accountant Independence Report Responsibilities of 2023Q1 financial report reviewers in reviewing interim financial reports 2023Q1 Financial Report Review Scope Discovery Explanation and Legal Updates | The independent directors had no special instructions or opinions at this meeting. |
2023/08/14 | Audit Committee Report | Accountant Independence Report Responsibilities of 2023Q2 financial report reviewers in reviewing interim financial reports 2023Q2 financial report review scope, review opinion types and legal updates | The independent directors had no special instructions or opinions at this meeting. |
2023/11/13 | Audit Committee Report | Accountant Independence Report Responsibilities of 2023Q3 financial report reviewers in reviewing interim financial reports 2023Q3 financial report review scope, review opinion types and legal updates | The independent directors had no special instructions or opinions at this meeting. |
II.Communication situation between independent directors and internal audit manager:
- The company’s audit unit and independent directors and supervisors shall submit the audit report and defect tracking report for the previous month at least before the end of each month; in addition, each time the board of directors meets, it shall submit a report on the implementation status of the company’s annual audit plan and the tracking and improvement of internal control defects, and shall not Hold regular discussions with independent directors.
- An excerpt of the main communication matters between the independent directors and the head of internal audit is as follows:
:
date | Meeting | Communication focus | Opinions and results of independent directors |
2023/05/15 | Board of Directors | Internal audit execution status and business report from January to March 2012. | The independent directors had no special instructions or opinions at this meeting. |
2023/08/14 | Board of Directors | Internal audit execution status and business report from April to June 2012. | The independent directors had no special instructions or opinions at this meeting. |
2023/11/13 | Board of Directors | Internal audit execution status and business report from July to September 2012. | The independent directors had no special instructions or opinions at this meeting. |
2023/11/13 | Board of Directors | 2024 annual audit plan planning discussion. | The independent directors had no special instructions or opinions at this meeting. |
