Communication Mechanism Between Independent Directors, Internal Audit Officer, and CPAs
A transparent and direct communication channel is established to ensure that key corporate governance members can exchange critical information in a timely manner, while strengthening the Board’s supervisory functions and risk control.
Communication Policy and Regular Channels
Audit Report Delivery
The Company’s Audit Office conducts audit operations each month according to the annual audit plan and delivers the audit reports to all independent directors for review before the end of the following month.
Improvement Tracking Report
For deficiencies or recommended improvements identified by the Audit Office, internal audit improvement tracking reports are prepared quarterly and delivered to all independent directors for review before the end of the following month.
Functional Committee Mechanism
The internal audit officer attends Audit Committee meetings and reports the implementation status of internal audits to the Audit Committee.
Direct Contact Channel
Independent directors and the internal audit officer have direct contact channels, allowing independent directors to communicate directly and fully with the internal audit officer.
External Professional Interaction
CPAs attend Audit Committee and Board meetings to communicate with independent directors regarding financial report audits or reviews and internal control-related matters, and they also attend shareholders’ meetings.
2025 Separate Communication Between Independent Directors and the Internal Audit Officer
| Date | Method | Attendees | Communication Focus | Communication Result |
|---|---|---|---|---|
| 2025/11/04 | Discussion Meeting |
Independent Directors
Wu Tsung-chang, Liu Shuai-lei, Lai Chao-sung, Lee Ya-hsun
Internal Audit Officer
Kuo Hsin-yu
|
Report on the implementation status of the audit plan from January to September 2025. | No Objection After Discussion and Communication |
| 2025/12/16 | Discussion Meeting |
Independent Directors
Wu Tsung-chang, Liu Shuai-lei, Lai Chao-sung, Lee Ya-hsun
Internal Audit Officer
Kuo Hsin-yu
|
2026 internal audit plan. | No Objection After Discussion and Communication |
2025 Separate Communication Between Independent Directors and Certifying CPAs
| Date | Method | Attendees | Communication Focus | Communication Result |
|---|---|---|---|---|
| 2025/02/17 | Discussion Meeting |
Independent Directors
Wu Tsung-chang, Liu Shuai-lei, Lai Chao-sung, Lee Ya-hsun
CPA
Shih Chin-chuan
|
Review status of the 2024 financial statements, including any review issues, difficulties, and management responses. | No Objection After Discussion and Communication |
| 2025/12/16 | Discussion Meeting |
Independent Directors
Wu Tsung-chang, Liu Shuai-lei, Lai Chao-sung, Lee Ya-hsun
CPA
Shih Chin-chuan
|
2025 financial statement audit planning and key audit matters. | No Objection After Discussion and Communication |