Audit Committee Membership and Resume

Position Name, Education & Experience, Major Current Positions

Chairman

Chen, Tsung-His

Education & Experience

  • Master’s degree, Graduate Institute of Accounting in-Service Master’s Program, Taipei University
  • Tsung Fung CPA Office Executive CPA

Major Current Positions

  • Tsung Fung CPA Office Executive CPA

Member

Sheu, Yuan-Kuo

Education & Experience

  • Doctor of Law, South Carolina State University
  • Legislator
  • Assistant Professor, Risk Management And Insurance Department, Shih Chien University

Major Current Positions

  • Adviser of Direction International Law

Member

Hou, Yu-Tau

Education & Experience

  • Master’s degree, Graduate Institute of Engineering, Brown University
  • Technical Marketing Director of Realtek Semiconductor Corp.
  • Vice President for Asia of ASTEC AGENCIES LTD

Major Current Positions

  • Chief Operating Officer of Consulting Engineering Ltd.

Scope of duties

  • Fair presentation of the financial reports of this Corporation.
  • The hiring (and dismissal), independence, and performance of certificated public accountants of this Corporation.
  • The effective implementation of the internal control system of this Corporation.
  • Compliance with relevant laws and regulations by this Corporation.
  • Management of the existing or potential risks of this Corporation.

The Communication between Independent Directors, Internal auditor supervisor and CPAs

  • The internal audit supervisor monthly communicate with the independent directors through the audit report .The internal audit supervisor regularly report to the independent directors during the audit committee meeting, and discuss the audit result and follow-up status.
  • The company's CPA present company's financial report and audit (or review) result to independent directors during the audit committee meeting semi-annual, and provide professional advice and recommendations for the company's major decisions in the audit committee and the board of directors non-scheduled.

The summary for previous communication between independent directors and CPA

Meeting & Date Communication Matters Result

2023/03/14

  1. The audit method and scope of the 2022 consolidated financial report, accountants' responsibilities and independence, significant risks, key audit items, fraud assessment, audit report types and contents, etc.-the audit summary stage.

  2. Major amendments to laws and regulations and their impact.

Have been fully communicated and the Independent directors didn't make any recommendation.

2023/08/07

  1. The audit method and scope of the consolidated financial report for the second quarter of 2023, accountants' responsibilities and independence, significant risks, key audit items, fraud assessment, audit report types and contents, etc.-the audit summary stage.

  2. Major amendments to laws and regulations and their impact.

Have been fully communicated and the Independent directors didn't make any recommendation.

2023/11/10

  1. The review method and scope of the consolidated financial report for the third quarter of 2023, the type and content of the review report, the review focus and major adjustments, etc.

  2. Major amendments to laws and regulations and their impact.

 Have been fully communicated and the Independent directors didn't make any recommendation. 

Summary of the communication between independent director and internal audit supervisor

Meeting & Date Communication Matters Communication Method Result

2023/03/14
  1. The internal audit report from December 2022 and January 2023.
  2. The Internal Control System Statement for 2022

Participate in the report and discuss related issues.
  1. It has been fully communicated and reported or reviewed by the Audit Committee.
  2. The Independent directors didn't make any recommendation.

2023/05/04

The internal audit report from February to March 2023.

Participate in the report and discuss related issues.
  1. It has been fully communicated and reported or reviewed by the Audit Committee.
  2. The Independent directors didn't make any recommendation.

2023/08/07

The internal audit report for the 2nd quarter of 2023.

Participate in the report and discuss related issues.
  1. It has been fully communicated and reported or reviewed by the Audit Committee.
  2. The Independent directors didn't make any recommendation.

2023/11/10

The internal audit report for the 3rd quarter of 2023.

Participate in the report and discuss related issues.
  1. It has been fully communicated and reported or reviewed by the Audit Committee.
  2. The Independent directors didn't make any recommendation.