Communication Accountants

Communication Between Independent Directors, Internal Audit Supervisor, and External Auditor

1. General Communication Practices:

• (1) Independent directors have direct access to communicate and gain insights from the internal audit supervisor and external auditor regarding the company's financial and operational status.

• (2) The internal audit supervisor submits audit reports to the independent directors in the month following the completion of each audit project and attends all Audit Committee meetings. Communication has been smooth and effective.

• (3) The external auditor participates in the Audit Committee meetings at least once per year to report the annual audit findings.
  
  

  Date	Term & Session	Communication Method	Key Discussion Topics
  April 9, 2024	3rd Term, 4th Meeting	In-Person Meeting	1. Auditor independence2. Responsibilities of auditors in auditing financial statements3. Types of audit opinions issued4. Scope of the audit5. Audit findings6. Quality control system of the audit firm7. Recent regulatory findings on internal control deficiencies in emerging stock companies8. Updates to major accounting standards, interpretations, securities regulations, and tax laws
  March 20, 2025	3rd Term, 8th Meeting	In-Person Meeting	1. Auditor independence2. Responsibilities of auditors in auditing financial statements3. Quality control system of the audit firm4. Types of audit opinions issued5. Scope of the audit6. Audit findings7. Other matters discussed8. Summary of recent updates to auditing standards9. Updates to major securities and tax regulations