Communication between the independent directors the internal audit director and the accountant

一、Communication between the independent directors the internal audit director and the accountant

Internal audit sents report to independent directors regularly. Independent directors and internal audit communicate by e-mail, meeting at least twice a year. They communicate internal audit business, impiementation status, tracking improvement status, and internal control operation status through Audit Committee or individual symposiums.
The Company's accountants communicate with the independent directors through the audit committee or separate symposia at least twice a year on the audit or review results of the current financial statements and other relevant laws and regulations by means of meetings, symposia, etc.
The independent directors of the company have direct contact channels with the internal audit supervisor and certified accountants, and the communication is good.

二、The company's independent directors communicate well with the internal audit supervisor.

The communication matters in the past two years are as follows

Date	Communication with independent directors	Communication object	Communication focus	Implementation of suggestions and corrections
113.12.09	Audit Committee	Independent Director Internal Audit Manager	1. Audit operations summary report 2. 114 Annual Audit Plan	No objection
113.11.06	Audit Committee	Independent Director Internal Audit Manager	1. Audit operations summary report	No objection
113.08.06	Audit Committee	Independent Director Internal Audit Manager	1. Audit operations summary report 2. Discuss the revised internal control system 3. Discuss internal audit repair orders	No objection
113.06.14	Audit Committee	Independent Director Internal Audit Manager	1.Audit operations summary report	No objection
113.05.09	Audit Committee	Independent Director Internal Audit Manager	1.Audit operations summary report	No objection
113.03.08	Audit Committee	Independent Director Internal Audit Manager	1.Audit operations summary report 2.Submission of internal control statement	No objection
112.12.11	Audit Committee	Independent Director Internal Audit Manager	1.Audit operations summary report 2.112 Annual Audit Plan	No objection
112.11.02	Audit Committee	Independent Director Internal Audit Manager	1. Audit operations summary report	No objection
112.08.04	Audit Committee	Independent Director Internal Audit Manager	1.Audit operations summary report 2.Discuss the revised internal control system 3.Discuss internal audit repair orders	No objection
112.06.16	Audit Committee	Independent Director Internal Audit Manager	1.Audit operations summary report	No objection
112.05.08	Audit Committee	Independent Director Internal Audit Manager	1.Audit operations summary report	No objection
112.03.08	Audit Committee	Independent Director Internal Audit Manager	1.Audit operations summary report 2.Submission of internal control statement	No objection

三、The following is a summary of the major communications between the independent directors and the accountants of the Company in the past two years, as shown in the table below

Date	Communication with independent directors	Communication object	Communication focus	Implementation of suggestions and corrections
113.11.06	Conference	Independent Directors Accountant Head of Internal Audit	1. In the internal audit business execution report, the accountant found no fraud or failure to comply with laws during the review process. 2. After this actual review by the competent authority, our company’s management has also formulated an improvement plan. 3. Updates to company and securities management laws. 4. Accounting and auditing laws and regulations are updated.	No objection
113.03.08	Conference	Independent Directors Accountant Head of Internal Audit	1. Purpose and Structure of Audit Quality Indicators (AQIs) 2. Audit Quality Indicator Information for Year 112	No objection
112.08.04	Conference	Independent Directors Accountant Head of Internal Audit	1. Update and response to company and securities regulatory commission regulations. 2. Update of accounting and auditing regulations. 3. Update and response to Taiwan's tax laws and regulations. 4. Recent developments in ESG.	No objection
112.03.08	Conference	Independent Directors Accountant Head of Internal Audit	1. Critical check matters 2. Impacts of the epidemic 3. Revision of important accounting standards,rulings, securities and exchange regulations and tax regulations.	No objection

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Communication between the independent directors the internal audit director and the accountant

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