Communication Status Between Independent Directors, Auditor-General, and CPAs

Communication Between Independent Directors, Chief Internal Auditor, and CPAs

• The Company's internal audit is an independent unit directly subordinated to the Board of Directors. In addition to submitting audit reports and follow-up reports on audit deficiencies to the independent directors on a monthly basis, the Chief Internal Auditor holds regular meetings with the independent directors at least once a quarter to report on audit activities, results, and follow-up status.
• The independent directors and CPAs hold regular meetings at least once every quarter. The CPAs report on the audit or review results of the quarterly financial statements and other matters required by relevant regulations. Discussions are held on whether there are significant adjusting entries or any impact from regulatory or legal updates. The CPAs also provide annual updates on laws and accounting standards to the independent directors. The independent directors evaluate the independence of the services provided by the CPAs. Meetings may be convened at any time when significant matters arise.
• To ensure transparency and fulfill the supervisory responsibilities under good corporate governance, the independent directors hold individual communication meetings with the internal auditors and CPAs at least once a year. These meetings are conducted separately from Board meetings and without the presence of general directors or management. On May 7, 2024, the Company’s independent directors held the “2024 Individual Communication Meetings” with the internal auditors and CPAs. No specific suggestions were made by the independent directors during these meetings.