Communication Accountants
Communication between Independent Directors, Internal Audit Officer, and External Auditors (including major matters, methods, and results regarding the company's financial and business status):
(1) Independent Directors may communicate directly with the Internal Audit Officer and External Auditors regarding the company's financial and business conditions.
(2) The Internal Audit Officer delivers reports to the Independent Directors in the month following the completion of audit projects and attends every Audit Committee meeting to report, ensuring effective communication.
(3) External Auditors attend the Audit Committee at least once a year to report on the annual audit results.
| Audit Committee Date / Session | Method | Key Communication Matters |
|---|---|---|
| Apr 9, 2024 3rd Term 4th Session | Meeting | 1. Independence assessment. 2. Responsibilities of auditors in auditing financial statements. 3. Types of audit opinions issued. 4. Scope of the audit. 5. Audit findings. 6. Communication of the firm's quality management system. 7. Recent major internal control deficiencies and reminders for listed (emerging) companies from competent authorities. 8. Updates on significant accounting standards/interpretations, securities regulations, and tax laws. |
| Mar 20, 2025 3rd Term 8th Session | Meeting | 1. Independence assessment. 2. Responsibilities of auditors in auditing financial statements. 3. Communication of the firm's quality management system. 4. Types of audit opinions issued. 5. Scope of the audit. 6. Audit findings. 7. Other communication matters. 8. Summary of recent updates to auditing standards. 9. Updates on significant securities regulations. |