Corporate Governance
Diversity Policy
Communication between independent directors and the internal audit director and accountants
- Upon completion of the annual audit, the CPA reports to the independent directors on significant audit findings and internal control deficiencies, as well as the review of the consolidated financial statements.
- If any special or serious situation occurs, the accountant shall report to the board of directors immediately.
- If the board of directors has important related issues, it will also invite accountants to attend and provide professional advice, thereby increasing opportunities for interaction between accountants and directors/independent directors.
- After the Audit Director submits the audit report and follow-up report to the Chairman for review, they are sent to the independent directors via email or other means for their review. Comments are sent via email. The Audit Director attends the Board of Directors and presents the audit report, ensuring that the independent directors are kept informed of the company's internal audit status.
The communication situation is summarized as follows
113.04.09
1. Accountants communicate with the corporate governance unit regarding the 2013 consolidated financial report
A. Accountant Independence
B. Group Audit Scope
C. Accountant's Audit Opinion
D. Key Audit Items
E. Significant Accounting and Auditing Issues
2. Audit business report
Communication result: All independent directors passed the proposal without objection.
113.11.14
1. The accountant communicated with the corporate governance unit regarding the review of the third quarter 2014 consolidated financial report.
- Accountant's review opinion
- Group review scope
- Key review items
2. Audit business report
Communication result: All independent directors passed the proposal without objection.
113.12.06
1. The accountant communicated with the corporate governance unit regarding the audit plan for the 2014 consolidated financial statements
A. Communication Plan
B. Roles and Responsibilities of the Lead Accountant
C. Audit Plan
D. Independence of Accountants
E. Important revisions to relevant provisions of the International Code of Ethics for Professional Accountants
F. Quality Management System of Accounting Firms
Communication result: All independent directors passed the proposal without objection.
114.03.13
1. The accountant communicated with the corporate governance unit regarding the audit of the 2014 consolidated financial report.
A. Accountant Independence
B. Group Audit Scope
C. Accountant's Audit Opinion
D. Key Audit Items
E. Significant Accounting and Auditing Issues
2. Audit business report
Communication result: All independent directors passed the proposal without objection.
114.05.12
1. The accountant communicated with the corporate governance unit regarding the review of the first quarter 2015 consolidated financial report.
A. Accountant's Review Opinion
B. Group Review Scope
C. Key Review Items
2. Audit business report
Communication result: All independent directors passed the proposal without objection.
