COMMUNICATION

Communication Matters

Communication Policy Between Independent Directors and Accountants

Communication Policy Between Independent Directors and Accountants

The independent director and the accountant shall hold a communication meeting at least once a quarter to discuss the financial situation of the Company and its subsidiaries, the significance issue, the scope of the audit, the recent amendments to regulations and other issues.

Summary of previous communications between the independent directors, supervisors, and accountants.

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DateAttendeesMeeting Highlights Results
Mar 13,2022Chen-En Ko
Johnsee Lee Rong-Chun Lin
Liang-Gee Chen
CPA-Au,Yao-Chun
1. External auditor’s Independence
2. External auditor’s responsibility of auditing.
3. Audit and review scope
4. Matters which authority concern
5. Other important notice
6. Major influence of accounting principle No. 75
7. Important update on accounting standards or explaination and securities and tax regulations.
Independent director’s opinion:None
May 12,2022Chen-En Ko
Johnsee Lee Rong-Chun Lin
Liang-Gee Chen
CPA-Au,Yao-Chun
1. External auditor’s Independence
2. External auditor’s responsibility of auditing.
3. Type of auditing reviewing conclusion.
4. Audit and review scope
5. Audit and review discovery
6. Important update on regulations
Independent director’s opinion:None
August 11, 2022Chen-En Ko
Johnsee Lee Rong-Chun Lin
Liang-Gee Chen
CPA-Au,Yao-Chun
1. External auditor’s Independence
2. External auditor’s responsibility of auditing.
3. Type of auditing reviewing conclusion.
4. Audit and review scope
5. Audit and review discovery
6. Important update on regulations
Independent director’s opinion:None
November 11, 2022Chen-En Ko
Johnsee Lee Rong-Chun Lin
Liang-Gee Chen
CPA-Au,Yao-Chun
1. External auditor’s Independence
2. External auditor’s responsibility of auditing.
3. Type of auditing reviewing conclusion.
4. Audit and review scope
5. Audit and review discovery
6. Plan of annual auditing
7. Important update on regulations
Independent director’s opinion:None

Communication Policy between Independent Directors and Internal Auditors

The communication between the independent directors and the auditors is mainly held in the form of emails and meetings. The communication is conducted by email once a month, and the meeting is held quarterly. To discuss the subject and scope of the audit and to incorporate any recommendations made by the independent directors at the meeting into the scope of the subsequent audit.

Summary of previous communications between the independent directors and the internal audit supervisor.

DatePurpose MethodAttendanceMeeting HighlightsResults
Jan 27, 2022Review of audit reportsEmailHead of internal audit
Independent director
Chen-En Ko
Johnsee Lee Rong-Chun Lin
Liang-Gee Chen
Review of audit reportsAfter the independent director expressed no objection to the contents of the internal audit report, Mr. Lin, the independent director, responded.
Feb 14, 2022Internal audit summary reportAudit CommitteeIndependent director
Chen-En Ko
Johnsee Lee Rong-Chun Lin
Liang-Gee Chen
Resignation of Head of Internal AuditThe independent director provided guidance and suggestions regarding the change of the audit supervisor and the recruitment process.
Feb 24, 2022Review of audit reportsEmailIndependent director
Chen-En Ko
Johnsee Lee Rong-Chun Lin
Liang-Gee Chen
Deputy Head of Internal Audit
Review of audit reportsAfter the independent director expressed no objection to the contents of the internal audit report, Mr. Lin, the independent director, responded.
Mar 23, 2022Internal audit summary reportAudit CommitteeIndependent director
Chen-En Ko
Johnsee Lee Rong-Chun Lin
Liang-Gee Chen
Deputy Head of Internal Audit
Human resources situation of the Head of Internal AuditThe independent director provided guidance and suggestions regarding talent recruitment.
Mar 29, 2022Review of audit reportsEmailIndependent director
Chen-En Ko
Johnsee Lee Rong-Chun Lin
Liang-Gee Chen
Deputy Head of Internal Audit
Review of audit reportsAfter the independent director expressed no objection to the contents of the internal audit report, Mr. Lin, the independent director, signed and responded.
Apr 23, 2022Review of audit reportsEmailIndependent director
Chen-En Ko
Johnsee Lee Rong-Chun Lin
Liang-Gee Chen
Deputy Head of Internal Audit
Review of audit reportsAfter the independent director expressed no objection to the contents of the internal audit report, Mr. Lin, the independent director, signed and responded
May 12, 2022Internal audit summary reportAudit CommitteeIndependent director
Chen-En Ko
Johnsee Lee Rong-Chun Lin
Liang-Gee Chen
Deputy Head of Internal Audit
1.Internal control audit report.
2.Candidate for Head of Internal Audit.
The independent director provided guidance and suggestions regarding the project implementation approach and talent recruitment.
May 31, 2022Review of audit reportsEmailIndependent director
Chen-En Ko
Johnsee Lee Rong-Chun Lin
Liang-Gee Chen
Deputy Head of Internal Audit
Review of audit reportsAfter the independent director expressed no objection to the contents of the internal audit report, Mr. Lin, the independent director, signed and responded.
June 30, 2022Review of audit reportsEmailIndependent director
Chen-En Ko
Johnsee Lee Rong-Chun Lin
Liang-Gee Chen
Deputy Head of Internal Audit
Review of audit reportsAfter the independent director expressed no objection to the contents of the internal audit report, Mr. Lin, the independent director, signed and responded.
July 7, 2022Revised detailed implementation rules for internal audit.Audit CommitteeIndependent director
Chen-En Ko
Johnsee Lee Rong-Chun Lin
Liang-Gee Chen
Deputy Head of Internal Audit
Amend certain articles to meet actual operational needs.After discussion with the independent director, the motion was approved.
July 8, 2022Internal control audit report Email Independent director
Chen-En Ko
Johnsee Lee Rong-Chun Lin
Liang-Gee Chen
Deputy Head of Internal Audit
Procedure for handling project delaysThe independent director provided guidance and suggestions regarding the subsequent project implementation approach
July 29, 2022Review of audit reportsEmailIndependent director
Chen-En Ko
Johnsee Lee Rong-Chun Lin
Liang-Gee Chen
Deputy Head of Internal Audit
Review of audit reportsAfter the independent director expressed no objection to the contents of the internal audit report, Mr. Lin, the independent director, signed and responded.
Aug 11, 2022Internal audit summary reportAudit CommitteeIndependent director
Chen-En Ko
Johnsee Lee Rong-Chun Lin
Liang-Gee Chen
Deputy Head of Internal Audit
1.Internal control audit report.
2.Explanation of the transformation of internal audit department.
The independent director provided guidance and suggestions regarding the subsequent project implementation and audit focus.
Aug 12, 2022Audit issues related to subsidiaries and parent companyEmailIndependent director
Chen-En Ko
Johnsee Lee Rong-Chun Lin
Liang-Gee Chen
Deputy Head of Internal Audit
Discussion of audit issues raised by the accountant regarding the subsidiary companyThe independent director provided guidance and suggestions regarding the audit model for the parent and subsidiary companies
Aug 25, 2022Internal audit summary reportAudit CommitteeIndependent director
Chen-En Ko
Johnsee Lee Rong-Chun Lin
Liang-Gee Chen
Deputy Head of Internal Audit
Types of subsidiary transactions and internal audit standardsThe independent director provides guidance and recommendations on the audit mode for parent and subsidiary companies
Aug 31, 20221.Review of audit reports
2.Monthly report of internal audit
Email Independent director
Chen-En Ko
Johnsee Lee Rong-Chun Lin
Liang-Gee Chen
Deputy Head of Internal Audit
1.Review of audit reports
2.Progress of audit cases
3.Significant audit findings
4.Status of improvement tracking
5.Handling of reported cases
After the independent director expressed no objection to the contents of the internal audit report, Mr. Lin, the independent director, signed and responded
Sep 8, 2022Internal audit summary reportAudit CommitteeIndependent director
Chen-En Ko
Johnsee Lee Rong-Chun Lin
Liang-Gee Chen
Deputy Head of Internal Audit
Significant audit findings and reporting and handling of casesThe independent director provides guidance and recommendations on the subsequent improvement methods and focus areas
Sep 30, 20221.Review of audit reports
2.Monthly report of internal audit
EmailIndependent director
Chen-En Ko
Johnsee Lee Rong-Chun Lin
Liang-Gee Chen
Deputy Head of Internal Audit
1.Review of audit reports
2.Progress of audit cases
3.Significant audit findings
4.Status of improvement tracking
5.Handling of reported cases
After the independent director expressed no objection to the contents of the internal audit report, Mr. Lin, the independent director, signed and responded
Oct 31, 20221.Review of audit reports
2.Monthly report of internal audit
EmailIndependent director
Chen-En Ko
Johnsee Lee Rong-Chun Lin
Liang-Gee Chen
Deputy Head of Internal Audit
1.Review of audit reports
2.Progress of audit cases
3.Significant audit findings
4.Status of improvement tracking
5.Handling of reported cases
After the independent director expressed no objection to the contents of the internal audit report, Mr. Lin, the independent director, signed and responded
Nov 11, 2022Internal audit summary reportAudit CommitteeIndependent director
Chen-En Ko
Johnsee Lee Rong-Chun Lin
Liang-Gee Chen
Deputy Head of Internal Audit
Status of the annual audit planThe independent director provides guidance and recommendations on the subsequent execution methods
Nov 30, 20221.Review of audit reports
2.Monthly report of internal audit
EmailIndependent director
Chen-En Ko
Johnsee Lee Rong-Chun Lin
Liang-Gee Chen
Deputy Head of Internal Audit
1.Review of audit reports
2.Progress of audit cases
3.Significant audit findings
4.Status of improvement tracking
5.Handling of reported cases
After the independent director expressed no objection to the contents of the internal audit report, Mr. Lin, the independent director, signed and responded
Dec 21, 2022Internal audit summary reportAudit CommitteeIndependent director
Chen-En Ko
Johnsee Lee Rong-Chun Lin
Liang-Gee Chen
Deputy Head of Internal Audit
2022 Internal audit report
2023 annual audit plan
The independent director provides guidance and recommendations on the key focus areas for subsequent execution
Dec 30, 20221.Review of audit reports
2.Monthly report of internal audit
EmailIndependent director
Chen-En Ko
Johnsee Lee Rong-Chun Lin
Liang-Gee Chen
Deputy Head of Internal Audit
1.Review of audit reports
2.Progress of audit cases
3.Significant audit findings
4.Status of improvement tracking
5.Handling of reported cases
After the independent director expressed no objection to the contents of the internal audit report, Mr. Lin, the independent director, signed and responded
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