Independent Directors’ Communication with Internal Auditor and Certified Public Accountant (CPA)

I. Communication methods

1. The head of internal auditor and independent directors meet at least once a quarterly regular meeting to report on the company’s internal audit execution status, internal control operations and the execution of Audit Committee Letter; meetings can be convened at any time if there are major events.

 

2. Independent directors and accountants meet at least twice a year regular meeting. Accountants report on the results of quarterly financial statement reviews or verifications and other communication requirements required by relevant laws and regulations. Communications will be made on whether there are any significant adjustment entries or legal amendments affecting the accounting situation and they also regularly update laws and ordinances to independent directors every year. Independent directors also conduct independent assessments of the services provided by accountants. If there are major events, a meeting can be convened at any time.

II. The communication situation is as the attached:

1.Communication between Independent Directors and Accountants is appropriate

DateFocus onResults
2025.03.11●2025Q1 Presentation of audit report.
●The company conducted an assessment of the effectiveness of its internal control system for the year 2024 and issued an “Internal Control Statement” report.
●The evaluation of the independence and suitability of the company’s certifying accountant.		No major lack of internal control and abnormal events.
2025.05.082025Q2 Presentation of audit report.No major lack of internal control and abnormal events.
2025.07.302025Q3 Presentation of audit report.No major lack of internal control and abnormal events.
2025.11.102025Q4 Presentation of audit report.No major lack of internal control and abnormal events.
2025.12.22Discussion on the Company’s internal audit plan for 2026 .No major lack of internal control and abnormal events.

 

2. Communication between Independent Directors and Internal Audit Manager is appropriate

DateFocus onResults
2025.03.11Major findings from the CPA’s audit of the Company’s 2024 consolidated financial reports(including journal entry adjustment and material weaknesses in internal control), the subsequent audit report was submitted to the meeting for discussion.All of above matters were reviewed and approved by the Audit Committee whereupon independent directors raised no objection.
2025.05.08Communication regarding the approved 2025 Q1 consolidated financial statements with the CPA.All of above matters were reviewed and approved by the Audit Committee whereupon independent directors raised no objection.
2025.07.30Communication regarding the approved 2025 Q2 consolidated financial statements with the CPA.All of above matters were reviewed and approved by the Audit Committee whereupon independent directors raised no objection.
2025.11.10Communication regarding the approved 2025 Q3 consolidated financial statements with the CPA.All of above matters were reviewed and approved by the Audit Committee whereupon independent directors raised no objection.
2025.12.22Accountant’s explanation and communication on 2025Year Individual and Consolidated Financial Statements in terms of pre-audit planing, key audit events and operating performance analysisAll of above matters were reviewed and approved by the Audit Committee whereupon independent directors raised no objection.

 

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