2024 Audit Committee members and operations
The Audit Committee is composed of four independent directors of the company. The Audit Committee held 6 meetings (A) in 2023. |
Title | Name | Attendance Count (B) | Proxy Attendance Count | Actual Attendance rate % (B/A) | Note |
Convener | Hsu, Fang-Yih | 3 | - | 100.00 | Should attend 3 times. Stepped down on June 28th, 2024. |
Committee member | Li Wen-Chang | 3 | - | 100.00 | Should attend 3 times. Took office on June 28th, 2024. |
Convener | Cai, Wen-Zhi | 6 | - | 100.00 | Elected Convener on June 28th, 2024. |
Committee member | Wu Yu-Ti | 6 | - | 100.00 | - |
Committee member | Yang, Fu-Hsuan | 6 | - | 100.00 | - |
Communication between the company’s independent directors and internal audit manager
1. The head of internal audit attends the audit committee meeting to report
(1) | The annual internal audit plan. |
(2) | The execution of internal audit activities. |
2. The accountant must attend the audit committee at least once a year to report the annual audit results.
3. Other matters: In the case of significant anomalies, or when the independent directors, audit head, or accountant deem it necessary for independent communication, meetings may be called at any time on an irregular basis.
Communication between the independent directors, accountants, and the internal audit manager in 2024:
Date | Attendees | Items | Results |
2024/1/10 Audit Committee | Independent Director Hsu, Fang-Yih Cai, Wen-Zhi Wu Yu-Ti Yang Fu-Hsuan Accountant Chen Chen-Li
| 1. 2023 Audit business execution results report from October to November. | None of the independent directors had objections. |
2024/02/22 Audit Committee | Independent Director Hsu, Fang-Yih Cai, Wen-Zhi Wu Yu-Ti Yang Fu-Hsuan Accountant Chen Chen-Li | 1. Audited business execution results report in December 2023. 2. Draft the 2023 Internal Control Statement. | None of the independent directors had objections. |
2024/05/07 Audit Committee | Independent Director Hsu, Fang-Yih Cai, Wen-Zhi Wu Yu-Ti Yang Fu-Hsuan Accountant Chen Chen-Li | Audited business execution results report from April to May 2024. | None of the independent directors had objections. |
2024/06/28 Audit Committee | Independent Director Li Wen-Chang Cai, Wen-Zhi Wu Yu-Ti Yang Fu-Hsuan Accountant Chen Chen-Li | Audited business execution results report from April to May 2024 | None of the independent directors had objections. |
2024/08/06 Audit Committee | Independent Director Li Wen-Chang Cai, Wen-Zhi Wu Yu-Ti Yang Fu-Hsuan Accountant Chen Chen-Li | 1. Audited business execution results report in June 2024. | None of the independent directors had objections. |
2024/11/06 Audit Committee | Independent Director Li Wen-Chang Cai, Wen-Zhi Wu Yu-Ti Yang Fu-Hsuan | 1. Audited business execution results report in July to September 2024. 2. Formulate the annual internal audit plan for 2025. | None of the independent directors had objections. |
Communication between the company’s independent directors and accountants
1. Communication between the independent directors and accountants
| The accountants shall report to the independent directors at least twice a year on the audit status of the company's financial status, etc., and shall fully communicate whether there are any major journal entries or legal amendments that affect the accounting situation. |
2. Summary of previous communications between independent directors and accountants::
Date | Items | Results |
2024/08/06 Audit Committee | Discussion related to the consolidated financial report for the second quarter of 2024. | None of the independent directors had objections. |
2024/02/22 Audit Committee | 1. Accountant reported to independent directors on the scope, methods, conclusions and reporting types of the audit. 2. Discussion related to the consolidated financial report and individual financial report of 2023.
| None of the independent directors had objections. |
2024/01/10 Audit Committee | 1. Accountant reported to the independent directors on the scope and methods of the audit, the scope of the group audit, the assessment of fraud matters, the identification of significant risks and key audit matters.
2. Accountant's Statement of Independence
3. Corporate governance department pre-approved 2024 Non-assurance Services.
4. 2023 Transparency Report
5. 2022 Audit Quality Index (AQI) Report
| None of the independent directors had objections. |