Audit Committee
Audit Committee
Explain the qualifications of the members of the company's audit committee, main responsibilities, annual work focus, and operational situation.
1. Members of the Audit Committee, Professional Qualifications and Experience
| Job title | Name | Professional qualifications and experience |
|---|---|---|
| Convener |
Cheng-Chung, Huang |
With over 5 years of business background, he has served as the Managing Director of Fuhwa Capital and Dongbo Capital Investment Consulting, possessing rich experience in the capital market. Currently a senior consultant at Zhuoyi Management Consulting Co., Ltd. No circumstances under Article 30 of the Company Act. |
|
Committee member |
Tsui-Ping, Huang |
Possesses over 5 years of work experience in financial accounting and company business needs, graduated with a Master's degree in Accounting from the University of Florida, previously worked at Deloitte & Touche and Eastern Broadcasting Co., Ltd., with rich experience in finance and industry. No circumstances under Article 30 of the Company Act. |
| Committee member |
Neng-Chieh, Yang |
Chairman of An Yuan United Accounting Firm, has over 20 years of experience, with expertise in financial accounting and familiarity with relevant laws and regulations. There are no circumstances under Article 30 of the Company Law. |
| Committee member |
Kai-Hsiang, Chang |
Passed the national bar exam and has over 4 years of work experience in a law firm, also served as an intellectual property manager, well-versed in various business laws. No circumstances under Article 30 of the Company Law. |
2. Responsibilities of the Audit Committee
01
Appropriate presentation of the company's financial statements.
02
Selection (appointment) and independence and performance of the certified public accountant.
03
Effective implementation of the company's internal controls.
04
The company complies with relevant laws and regulations.
05
Management of existing or potential risks.
3. Annual Work Focus of the Audit Committee
4. Operation of the Audit Committee
The Audit Committee held 6 meetings in the 113th year, and the attendance of the members is as follows:
| Job Title | 姓名 | Actual attendance frequency | Number of attendance by proxy | Actual attendance rate (%) | 備註 |
|---|---|---|---|---|---|
| Convener | Cheng-Chung, Huang | 6 | 0 | 100% | |
| Committee member | Tsui-Ping, Huang | 6 | 0 | 100% | |
| Committee member | Neng-Chieh, Yang | 6 | 0 | 100% | |
| Committee member | Kai-Hsiang, Chang | 6 | 0 | 100% |
5. Communication between independent directors and accountants as well as the internal audit supervisor.
01
The internal audit unit prepares a "Summary Report on Internal Audit" every month, along with copies of the audit reports for the independent directors to review.
02
If independent directors have any questions or instructions after reviewing the audit report copy, they will call the audit supervisor to inquire or inform them to take action.
03
Each audit report with identified deficiencies must track the improvement of internal control deficiencies and abnormal issues, and quarterly tracking reports will be submitted to the independent directors. In special circumstances, immediate reports will also be made to the audit committee.
04
The internal audit supervisor attends the board meeting to report on audit operations as required.
05
The company established the audit committee in December 2021. On December 25, 2024, the audit committee arranged for the accountant to report and communicate with independent directors regarding the annual financial report audit results, key audit matters, amendments to IFRS announcements, and the impact of other legal announcements on the company, and invited the accountant to attend the audit committee and board meetings.
06
In summary, independent directors can understand the company's operational status (including financial and business conditions) and audit situations through regular audit reports provided by the board of directors, the audit committee, and the internal audit unit. They can also communicate effectively with accountants through various channels (such as telephone, fax, email, etc.).
6. Evaluation of the appointment of the certified public accountant
To ensure the independence and suitability of the certified public accountant firm, the certified public accountant issues an independence declaration and audit quality indicators (AQIs). The audit committee formulates an independence assessment form based on the "integrity, fairness, objectivity, and independence" contents of the Certified Public Accountants Act and the Code of Ethics for Professional Accountants, assessing the independence, professionalism, and suitability of the accountant, evaluating whether there are related party relationships, business or financial interests with the company, and resolutions of the audit committee on 2024/3/25 and 2025/5/7.
