Communication Situation between the Independent Directors and the internal Audit officers and Auditors
1. Communication Process
(1) Independent directors and the certified accountants convene at least once quarterly to communicate matters required by Statements of Auditing Standards No.39.
(2) Independent directors and chief internal auditor communicate through audit committee and board of directors. The chief internal auditor reports the internal audit operations and implementation to independent directors. After conducting internal audit operations, the chief internal auditor should submit the monthly audit report and the follow-up correction process by email on the monthly basis.
2. Communication Summary(1) Communication summary between independent directors and the certified accountants
| Date | Independent Directors | Matters | Results |
| 2023.11.09 | Chen Bei Wei Mo Zhao Hong Cheng-Hsien Tsai |
Discussion on review progress for Q3 2023 Financial Statements, including problems or difficulties and responses from the management during review procedures. | Aforementioned matters have all been approved by the Audit Committee with no dissent from the Independent Directors. |
| 2023.08.03 | Chen Bei Wei Mo Zhao Hong Cheng-Hsien Tsai |
Discussion on review progress for Q2 2023 Financial Statements, including problems or difficulties and responses from the management during audit procedures. | Aforementioned matters have all been approved by the Audit Committee with no dissent from the Independent Directors. |
| 2023.05.02 | Hsiao Hui Wang Chih Wei Wu Cheng-Hsien Tsai |
Discussion on review progress for Q1 2023 Financial Statements, including problems or difficulties and responses from the management during audit procedures. | Aforementioned matters have all been approved by the Audit Committee with no dissent from the Independent Directors. |
| 2023.03.22 | Hsiao Hui Wang Chih Wei Wu Cheng-Hsien Tsai |
Discussion on audit progress for 2022 Financial Statements, including problems or difficulties and responses from the management during audit procedures. | Aforementioned matters have all been approved by the Audit Committee with no dissent from the Independent Directors. |
| 2022.11.10 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsai |
Discussion on review progress for Q3 2022 Financial Statements, including problems or difficulties and responses from the management during review procedures. | Aforementioned matters have all been approved by the Audit Committee with no dissent from the Independent Directors. |
| 2022.08.10 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsai |
Discussion on review progress for Q2 2022 Financial Statements, including problems or difficulties and responses from the management during audit procedures. | Aforementioned matters have all been approved by the Audit Committee with no dissent from the Independent Directors. |
| 2022.05.05 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsai |
Discussion on review progress for Q1 2022 Financial Statements, including problems or difficulties and responses from the management during review procedures. | Aforementioned matters have all been approved by the Audit Committee with no dissent from the Independent Directors. |
| 2022.03.22 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsai |
Discussion on audit progress for 2021 Financial Statements, including problems or difficulties and responses from the management during audit procedures. | Aforementioned matters have all been approved by the Audit Committee with no dissent from the Independent Directors. |
| 2021.11.10 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsai |
Discussion on review progress for Q3 2021 Financial Statements, including problems or difficulties and responses from the management during review procedures. | Aforementioned matters have all been approved by the Audit Committee with no dissent from the Independent Directors. |
| 2021.08.10 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsai |
Discussion on review progress for Q2 2021 Financial Statements, including problems or difficulties and responses from the management during review procedures. | Aforementioned matters have all been approved by the Audit Committee with no dissent from the Independent Directors. |
| 2021.05.06 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsai |
Discussion on review progress for Q1 2021 Financial Statements, including problems or difficulties and responses from the management during review procedures. | Aforementioned matters have all been approved by the Audit Committee with no dissent from the Independent Directors. |
| 2021.03.24 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsai |
Discussion on audit progress for 2020 Financial Statements, including problems or difficulties and responses from the management during audit procedures. | Aforementioned matters have all been approved by the Audit Committee with no dissent from the Independent Directors. |
| 2020.11.12 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsai |
Discussion on audit progress for Q3 2020 Financial Statements, including problems or difficulties and responses from the management during audit procedures. | Aforementioned matters have all been approved by the Audit Committee with no dissent from the Independent Directors. |
| 2020.08.12 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsai |
Discussion on audit progress for Q2 2020 Financial Statements, including problems or difficulties and responses from the management during audit procedures. | Aforementioned matters have all been approved by the Audit Committee with no dissent from the Independent Directors. |
| 2020.05.07 | Hsiao-Hui Wang, Chin-Ding Pan, Cheng-Hsien Tsai |
Reviewing any review problems or difficulties and management’s response in connection with 2020 Frist quarter financial statements. | All of above matters were reviewed and approved by the Audit Committee whereupon independent directors raised no objection. |
| 2020.03.18 | Hsiao-Hui Wang, Chin-Ding Pan, Cheng-Hsien Tsai |
Reviewing any review problems or difficulties and management’s response in connection with 2019 financial statements. | All of above matters were reviewed and approved by the Audit Committee whereupon independent directors raised no objection. |
| 2019.11.07 | Hsiao-Hui Wang, Chin-Ding Pan, Cheng-Hsien Tsai |
Reviewing any review problems or difficulties and management’s response in connection with 2019 third quarter financial statements. | All of above matters were reviewed and approved by the Audit Committee whereupon independent directors raised no objection. |
| 2019.08.07 | Hsiao-Hui Wang, Chin-Ding Pan, Cheng-Hsien Tsai |
Reviewing any review problems or difficulties and management’s response in connection with 2019 second quarter financial statements. | All of above matters were reviewed and approved by the Audit Committee whereupon independent directors raised no objection. |
| 2019.05.09 | Hsiao-Hui Wang, Chin-Ding Pan, Cheng-Hsien Tsai |
Reviewing any review problems or difficulties and management’s response in connection with 2019 First quarter financial statements. | All of above matters were reviewed and approved by the Audit Committee whereupon independent directors raised no objection. |
| 2018.11.08 | Hsiao-Hui Wang, Chin-Ding Pan, Cheng-Hsien Tsai |
Reviewing any review problems or difficulties and management’s response in connection with 2018 third quarter financial statements. | All of above matters were reviewed and approved by the Audit Committee whereupon independent directors raised no objection. |
| 2018.08.09 | Hsiao-Hui Wang, Chin-Ding Pan, Cheng-Hsien Tsai |
Reviewing any review problems or difficulties and management’s response in connection with 2018 second quarter financial statements. | All of above matters were reviewed and approved by the Audit Committee whereupon independent directors raised no objection. |
| 2018.05.18 | Hsiao-Hui Wang, Chin-Ding Pan, Cheng-Hsien Tsai |
Reviewing any review problems or difficulties and management’s response in connection with 2018 First quarter financial statements. | All of above matters were reviewed and approved by the Audit Committee whereupon independent directors raised no objection. |
| 2018.03.22 | Hsiao-Hui Wang, Chin-Ding Pan, Cheng-Hsien Tsai |
Reviewing any audit problems or difficulties and management’s response in connection with 2017 financial statements. | All of above matters were reviewed and approved by the Audit Committee whereupon independent directors raised no objection. |
| 2017.11.14 | Hsiao-Hui Wang, Chin-Ding Pan, Cheng-Hsien Tsai |
Reviewing any review problems or difficulties and management’s response in connection with 2017 third quarter financial statements. | All of above matters were reviewed and approved by the Audit Committee whereupon independent directors raised no objection. |
| 2017.08.10 | Hsiao-Hui Wang, Chin-Ding Pan, Cheng-Hsien Tsai |
Reviewing any review problems or difficulties and management’s response in connection with 2017 second quarter financial statements. | All of above matters were reviewed and approved by the Audit Committee whereupon independent directors raised no objection. |
| 2017.07.27 | Wang, Hsiao Hui Pan, Chin Tin Chris Tsai |
CPA (certified public accountant) discussed and explained the audit plan of financial statements for the year ended December 31, 2017. | Noted. |
(2) Communication summary between independent directors and the chief internal auditor
| Date | Independent Directors | Matters | Results |
| 2025.02.28 | Chen Beiweii, Cheng-Hsien Tsai, Mo Zhaohong | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Jan. 2025 for Independent directors review. The independent directors did not express any objection. |
| 2025.01.23 | Chen Beiweii, Cheng-Hsien Tsai, Mo Zhaohong | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Dec. 2024 for Independent directors review. The independent directors did not express any objection. |
| 2024.12.23 | Chen Beiweii, Cheng-Hsien Tsai, Mo Zhaohong | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Nov. 2024 for Independent directors review. The independent directors did not express any objection. |
| 2024.11.26 | Chen Beiweii, Cheng-Hsien Tsai, Mo Zhaohong | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Oct. 2024 for Independent directors review. The independent directors did not express any objection. |
| 2024.10.18 | Chen Beiweii, Cheng-Hsien Tsai, Mo Zhaohong | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Sep. 2024 for Independent directors review. The independent directors did not express any objection. |
| 2024.09.20 | Chen Beiweii, Cheng-Hsien Tsai, Mo Zhaohong | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Auguest 2024 for Independent directors review. The independent directors did not express any objection. |
| 2024.08.26 | Chen Beiweii, Cheng-Hsien Tsai, Mo Zhaohong | Chief internal auditor describes the implementation of internal audit business | Provide audit report of July 2024 for Independent directors review. The independent directors did not express any objection. |
| 2024.07.23 | Chen Beiweii, Cheng-Hsien Tsai, Mo Zhaohong | Chief internal auditor describes the implementation of internal audit business | Provide audit report of June 2024 for Independent directors review. The independent directors did not express any objection. |
| 2024.06.28 | Chen Beiweii, Cheng-Hsien Tsai, Mo Zhaohong | Chief internal auditor describes the implementation of internal audit business | Provide audit report of May 2024 for Independent directors review. The independent directors did not express any objection. |
| 2024.05.29 | Chen Beiweii, Cheng-Hsien Tsai, Mo Zhaohong | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Apr. 2024 for Independent directors review. The independent directors did not express any objection. |
| 2024.04.26 | Chen Beiweii, Cheng-Hsien Tsai, Mo Zhaohong | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Mar. 2024 or Independent directors review. The independent directors did not express any objection. |
| 2024.03.25 | Chen Beiweii, Cheng-Hsien Tsai, Mo Zhaohong | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Feb. 2024 for Independent directors review. Independent directors have no opinion. |
| 2024.02.22 | Chen Beiweii, Cheng-Hsien Tsai, Mo Zhaohong | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Jan. 2024 for Independent directors review. Independent directors have no opinion. |
| 2024.01.29 | Chen Beiweii, Cheng-Hsien Tsai, Mo Zhaohong | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Dec. 2023 for Independent directors review. Independent directors have no opinion. |
| 2023.12.19 | Chen Beiweii, Cheng-Hsien Tsai, Mo Zhaohong | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Nov. 2023 for Independent directors review. Independent directors have no opinion. |
| 2023.11.23 | Chen Beiweii, Cheng-Hsien Tsai, Mo Zhaohong | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Oct. 2023 for Independent directors review. Independent directors have no opinion. |
| 2023.10.23 | Chen Beiweii, Cheng-Hsien Tsai, Mo Zhaohong | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Sep. 2023 for Independent directors review. Independent directors have no opinion. |
| 2023.09.22 | Chen Beiweii, Cheng-Hsien Tsai, Mo Zhaohong | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Auguest 2023 for Independent directors review. Independent directors have no opinion. |
| 2023.08.22 | Chen Beiweii, Cheng-Hsien Tsai, Mo Zhaohong | Chief internal auditor describes the implementation of internal audit business | Provide audit report of July 2023 for Independent directors review. Independent directors have no opinion. |
| 2023.07.21 | Chen Beiweii, Cheng-Hsien Tsai, Mo Zhaohong | Chief internal auditor describes the implementation of internal audit business | Provide audit report of June 2023 for Independent directors review. Independent directors have no opinion. |
| 2023.06.27 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsai | Chief internal auditor describes the implementation of internal audit business | Provide audit report of May 2023 for Independent directors review. Independent directors have no opinion. |
| 2023.05.26 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsai | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Apr. 2023 for Independent directors review. Independent directors have no opinion. |
| 2023.04.24 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsai | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Mar. 2023 for Independent directors review. Independent directors have no opinion. |
| 2023.03.29 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsai | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Feb. 2023 for Independent directors review. Independent directors have no opinion. |
| 2023.02.28 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsai | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Jan. 2023 for Independent directors review. Independent directors have no opinion. |
| 2023.02.02 | Hsiao-Hui Wang | Subsidiaries are requested to review the reasons for the losses of inventories, and evaluate according to the new accounting policies. | Subsidiaries have been forwarded and confirmed to the CPA. |
| 2023.01.30 | Chih-Wei Wu, Cheng-Hsien Tsai | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Dec. 2022 for Independent directors review. Independent directors have no opinion. |
| 2022.12.29 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsai | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Nov. 2022 for Independent directors review. Independent directors have no opinion. |
| 2022.11.28 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsai | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Oct. 2022 for Independent directors review. Independent directors have no opinion. |
| 2022.10.28 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsai | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Sep. 2022 for Independent directors review. Independent directors have no opinion. |
| 2022.10.03 | Hsiao-Hui Wang | Inquired about the reason and impact of the delay in entering the account of the shopping mall fee of 630,000 RMB. | Accounting processing has been delayed due to the COVID. |
| 2022.09.13 | Chih-Wei Wu, Cheng-Hsien Tsai | Chief internal auditor describes the implementation of internal audit business | Provide audit report of August 2022 for Independent directors review. Independent directors have no opinion. |
| 2022.09.07 | Hsiao-Hui Wang | Please the finance department and the business department really evaluate the possibility of bad debts, and remind the mainland that more and more cities are closed, how to reduce losses, please evaluate carefully!! | Subsidiaries have been forwarded. |
| 2022.08.30 | Chih-Wei Wu, Cheng-Hsien Tsai | Chief internal auditor describes the implementation of internal audit business | Provide audit report of July 2022 for Independent directors review. Independent directors have no opinion. |
| 2022.08.01 | Hsiao-Hui Wang | Please reflect in this year's semi-annual report the operating conditions in mainland China that have been uncovered by the internal audit. | It has been explained to the independent directors. |
| 2022.07.28 | Chih-Wei Wu, Cheng-Hsien Tsai | Chief internal auditor describes the implementation of internal audit business | Provide audit report of June 2022 for Independent directors review. Independent directors have no opinion. |
| 2022.06.28 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsai | Chief internal auditor describes the implementation of internal audit business | Provide audit report of May 2022 for Independent directors review. Independent directors have no opinion. |
| 2022.05.30 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsai | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Apr 2022 through email for Independent directors review. Independent directors have no opinion. |
| 2022.04.26 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsai | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Mar 2022 for Independent directors review. Independent directors have no opinion. |
| 2022.03.30 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsai | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Feb 2022 through email for Independent directors review. Independent directors have no opinion. |
| 2022.02.23 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsai | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Jan 2022 for Independent directors review. Independent directors have no opinion. |
| 2022.01.19 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsa | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Dec. 2021 for Independent directors review. Independent directors have no opinion. |
| 2022.01.10 | Hsiao-Hui Wang | Inquire about the quality of China's financial statements and the status of accounts receivable and payable. | Processing progress has been reported. |
| 2021.12.29 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsa | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Nov. 2021 for Independent directors review. Independent directors have no opinion. |
| 2021.11.26 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsa | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Oct. 2021 for Independent directors review. Independent directors have no opinion. |
| 2021.11.02 | Hsiao-Hui Wang | Chief internal auditor describes the implementation of internal audit business | Ask the company to make suggestions for improvement. |
| 2021.10.28 | Chih-Wei Wu, Cheng-Hsien Tsa | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Sep. 2021 for Independent directors review. Independent directors have no opinion. |
| 2021.09.24 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsa | Chief internal auditor describes the implementation of internal audit business | Provide audit report of August 2021 for Independent directors review. Independent directors have no opinion. |
| 2021.08.26 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsa | Chief internal auditor describes the implementation of internal audit business | Provide audit report of July 2021 for Independent directors review. Independent directors have no opinion. |
| 2021.07.27 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsa | Chief internal auditor describes the implementation of internal audit business | Provide audit report of June 2021 for Independent directors review. Independent directors have no opinion. |
| 2021.06.21 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsa | Chief internal auditor describes the implementation of internal audit business | Provide audit report of May 2021 for Independent directors review. Independent directors have no opinion. |
| 2021.05.26 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsa | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Apr 2021 for Independent directors review. Independent directors have no opinion. |
| 2021.04.27 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsa | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Mar 2021 for Independent directors review. Independent directors have no opinion. |
| 2021.03.26 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsa | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Feb 2021 through email for Independent directors review. Independent directors have no opinion. |
| 2021.02.19 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsa | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Jan 2021 for Independent directors review. Independent directors have no opinion. |
| 2021.01.25 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsai | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Dec. 2020 for Independent directors review. Independent directors have no opinion. |
| 2020.12.23 | Hsiao-Hui Wang | Chief internal auditor describes the implementation of internal audit business | More in-depth understanding of audit reports in China |
| 2020.12.23 | Chih-Wei Wu, Cheng-Hsien Tsai | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Nov. 2020 for Independent directors review. Independent directors have no opinion. |
| 2020.11.27 | Hsiao-Hui Wang | Chief internal auditor describes the implementation of internal audit business | More in-depth understanding of audit reports in China. |
| 2020.11.27 | Chih-Wei Wu, Cheng-Hsien Tsai | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Oct. 2020 for Independent directors review. Independent directors have no opinion. |
| 2020.10.23 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsai | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Sep. 2020 for Independent directors review. Independent directors have no opinion. |
| 2020.09.28 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsai | Chief internal auditor describes the implementation of internal audit business | Provide audit report of August 2020 for Independent directors review. Independent directors have no opinion. |
| 2020.08.31 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsai | Chief internal auditor describes the implementation of internal audit business | Provide audit report of July 2020 for Independent directors review. Independent directors have no opinion. |
| 2020.07.27 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsai | Chief internal auditor describes the implementation of internal audit business | Provide audit report of June 2020 for Independent directors review. Independent directors have no opinion. |
| 2020.06.22 | Hsiao-Hui Wang, Chih-Wei Wu, Cheng-Hsien Tsai | Chief internal auditor describes the implementation of internal audit business | Provide audit report of May 2020 for Independent directors review. Independent directors have no opinion. |
| 2020.05.28 | Hsiao-Hui Wang | Chief internal auditor describes the implementation of internal audit business | Remind Shanghai management staff to set a reasonable deadline for the company's out-of-season returns. |
| 2020.05.27 | Chin-Ding Pan, Cheng-Hsien Tsai | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Apr 2020 through email for Independent directors review. Independent directors have no opinion. |
| 2020.04.29 | Hsiao-Hui Wang | Chief internal auditor describes the implementation of internal audit business | Imperfections must be actively improved, and some of the deficiencies need to be improved if the improvement time is too long or there is no tracking. |
| 2020.04.24 | Chin-Ding Pan, Cheng-Hsien Tsai | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Mar 2020 for Independent directors review. Independent directors have no opinion. |
| 2020.03.25 | Hsiao-Hui Wang, Chin-Ding Pan, Cheng-Hsien Tsai | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Feb 2020 through email for Independent directors review. Independent directors have no opinion. |
| 2020.02.25 | Hsiao-Hui Wang | Chief internal auditor describes the implementation of internal audit business | The Finance Department is required to propose revised management measures at the next board meeting. |
| 2020.02.24 | Chin-Ding Pan, Cheng-Hsien Tsai | Chief internal auditor describes the implementation of internal audit business | Provide audit report of Jan 2020 for Independent directors review. Independent directors have no opinion. |
| 2020.01.21 | Hsiao-Hui Wang | Chief internal auditor describes the implementation of internal audit business. | Ask the Finance Division to review the allowance policy and report to the board. Report on matters that have not been completed so far. |
| 2020.01.15 | Chin-Ding Pan, Cheng-Hsien Tsai | Chief internal auditor describes the implementation of internal audit business. | Provide audit report of Dec. 2019 for Independent directors review. Independent directors have no opinion. |