Communications between independent directors and internal / independent auditors

R&D . Quality . Customer Satisfaction . Full Participation

Communication policy between independent directors and internal audit supervisors and accountants

At least twice a year to hold meetings with accountants, independent directors and audit supervisors to report on the implementation of the internal audit and the external audit recommendations of the accountants. The accountant communicates and interacts with the independent directors on issues related to financial report review or inspection, or the impact of finance, taxation, internal control, and legal revisions on the company.

1. Communication between independent directors and accountants
Date	Communication Points	Processing execution results
2024 / 8 / 12	1. Group review scope and data analysis 2. Updates to securities control laws	All are implemented in accordance with regulations
2024 / 3 / 11	1. Key verification items 2. Internal control test execution and results 3. Updates to securities control laws	All are implemented in accordance with regulations
2023 / 8 / 10	1. Group review scope and data analysis 2. Updates to securities control laws	All are implemented in accordance with regulations
2023 / 3 / 2	1. Key verification items 2. Internal control test execution and results 3. Updates to securities control laws	All are implemented in accordance with regulations
2022 / 8 / 8	1. Judgment of control 2. Current status and improvement plan of self-preparation of financial reports 3. Key verification items 4. Updates to securities control laws	All are implemented in accordance with regulations
2022 / 3 / 14	1. Key verification items 2. Updates to securities control laws	All are implemented in accordance with regulations
2021 / 8 / 12	1. Group review scope 2. Progress of self-compilation of financial report 3. COVID 19 related impacts 4. Updates to securities control laws	All are implemented in accordance with regulations
2021 / 3 / 22	1. Key verification items 2. Updates to securities control laws	All are implemented in accordance with regulations
2020 / 11 / 23	1. Communication on the independence and competence of visa accountants 2. Contents of customer statement 3. Group review scope, differences, issues and reports 4. Preliminary views on key matters 5. Review planning and COVID19 response	No objection
2020 / 3 / 25	1. The impact of the novel coronavirus pneumonia epidemic on 2019 audits and financial reports 2. Key verification matters 3. The company prepares its own financial report	No objection

2. Communication between independent directors and internal audit supervisors
Date	Communication points	Communicate / implement results
2024 / 11 / 11	1. Annual audit plan planning and discussion 2. Recent internal audit performance results	1. After deliberation, it will be discussed by the board of directors on 2024 / 11 / 11. 2. The audit office will explain recent audit matters and submit a report to the board of directors.
2024 / 3 / 11	1. Discuss the 2023 Internal Control System Statement 2. Recent internal audit performance results	1. Based on the self-evaluation drafts of each unit and the independent directors' explanations, the audit office assessed that the design and implementation of the internal control system are effective, and issued a statement to the board of directors for discussion. 2. The audit office will explain recent audit matters and submit a report to the board of directors.
2023 / 11 / 9	1. Annual audit plan planning and discussion 2. Recent internal audit performance results	1. After deliberation, it will be discussed by the board of directors on 2023 / 11 / 9. 2. The audit office will explain recent audit matters and submit a report to the board of directors.
2023 / 3 / 2	1. Discuss the 2022 Internal Control System Statement 2. Recent internal audit performance results	1. Based on the self-evaluation drafts of each unit and the independent directors' explanations, the audit office assessed that the design and implementation of the internal control system are effective, and issued a statement to the board of directors for discussion. 2. The audit office will explain recent audit matters and submit a report to the board of directors.
2022 / 3 / 14	1. Discuss the 2021 Internal Control System Statement 2. Recent internal audit performance results	1. Based on the self-evaluation drafts of each unit and the independent directors’ explanations, the audit office evaluates that the design and implementation of the internal control system are effective, and issues a statement to the board of directors for discussion. 2. The audit office will explain recent audit matters and submit a report to the board of directors.
2021 / 3 / 22	1. Discuss the 2020 Internal Control System Statement 2. Recent internal audit performance results	1. Based on the self-evaluation drafts of each unit and the independent directors' explanations, the audit office assessed that the design and implementation of the internal control system are effective, and issued a statement to the board of directors for discussion. 2. The audit office will explain recent audit matters and submit a report to the board of directors.
2020 / 3 / 25	1. Discuss the 2019 Internal Control System Statement 2. Recent internal audit business execution results	No objection