Communications between Independent Directors and Independent Auditors

The Company's independent directors and CPAs hold separate meetings at least twice a year before having a meeting with the Audit Committee. The CPAs report to independent directors on the Company's financial position, overall operation, and internal control audits, and communicate on significant adjusting entries or the impact of legal amendments on account entries. Meetings can be convened at any time in case of significant matters.

Date Attendees Communication matters Handling execution results  
February 27, 2025 Separate Meeting before the Audit Committee Meeting Independent Director Lu, Jui-Wen
Independent Director Tsai, Kun-Liang
Independent Director Yu, Yung-Hung
Independent Director Tang, Ying-Hua
Hsu, Hsin-Min, CPA of Ernst & Young Taiwan
Huang, Min-Ju, CPA of Ernst & Young Taiwan
Hsieh, Tsung-Han, Assistant Vice President of Ernst & Young Taiwan		 1. Independence of CPA
2. Contents of the customer declaration
3. Significant risks
4. Execution and outcomes of the internal control test
5. Views on significant qualitative aspects of accounting practice
6. Key audit matters
7. Misstatement identified during the audit
8. Expected audit opinion of CPA in 2024
9. The main amendments to IESBA Code		 1. Have understood the rules on CPA independence
2. Have understood the contents of the customer declaration
3.  Have understood the contents of the key audit matters
4. Have understood the execution and outcomes of the internal control test
5.  Have understood the views on significant qualitative aspects of accounting practice
6. Have understood the key audit matters
7. Have understood the misstatement identified during the audit
8. Have understood the expected audit opinion of financial report
9. Have understood the main amendments to IESBA Code
　
There were no other opinions by the Independent Directors in this meeting.
July 31, 2025 Separate Meeting before the Audit Committee Meeting Independent Director Lu, Jui-Wen
Independent Director Yu, Yung-Hung
Independent Director Tang, Ying-Hua
Independent Director Chu, Wei-Ling
Hsu, Hsin-Min, CPA of Ernst & Young Taiwan
Huang, Min-Ju, CPA of Ernst & Young Taiwan
Hsieh, Tsung-Han, Assistant Vice President of Ernst & Young Taiwan
Wu, Ya-Chi, Manager of Ernst & Young Taiwan		 1. Independence of CPA
2. Contents of the customer declaration
3. Views on significant qualitative aspects of accounting practice
4. Review report issued by the CPA		 1. Have understood the rules on CPA independence
2. Have understood the contents of the customer declaration
3. Have understood the views on significant qualitative aspects of accounting practice
4. Have understood the expected review opinion of financial report
　
There were no other opinions by the Independent Directors in this meeting.
　
　

 

Communications between Independent Directors and Internal Auditor