Communications Between the Independent Directors and CPAs

The accountants attend the Audit Committee meetings to report on their audit methods, scope, significant audit adjustments, and related explanations to the Audit Committee. The accountants also regularly provide communication reports to the corporate governance unit, maintaining thorough communication with the independent directors.

Communications Between the Independent Directors and CPAs

Meeting Date	Number of Meetings	With Internal Audit Supervisor		With the CPAs
Meeting Date	Number of Meetings	Number of Attendances	Number of Absences or Attendances by Proxy	Remarks	Discussion Results
2022.2.23 Independent discussion	Independent Director, Victor WANG Audit Supervisor, Chia-Hua Tsao	Report on the audit workflow and the results of audit operations of the Chinese subsidiaries.	Discussion and communication regarding Independent Director, Victor WANG's questions.	-	-
2022.2.25 Audit Committee Meeting	Independent Director, Victor WANG Independent Director, Yu-Cheng Chiao Independent Director, Lynette Ling-Tai Chou Independent Director, Mei-Hua Lin Independent Director, Sherry S. L. Lin Audit Supervisor, Chia-Hua Tsao Deloitte CPA, Hui-Min Huang Deloitte CPA, Ya-Ling Wong Deloitte Assistant Vice President, Pei-Shan Hsieh	Discussion on Statement of Internal Control System.	Passed without objection.	The CPA provided supplementary explanations regarding the company's financial report for the 2021 Q4. Regulatory changes report. The CPA engaged in discussions with attendees to address their questions.	Acknowledged.
2022.3.8 Independent discussion	Independent Director, Lynette Ling-Tai Chou Audit Supervisor, Chia-Hua Tsao	Report on the audit workflow and the results of audit operations.	Discussion and communication regarding Independent Director, Lynette Ling-Tai Chou's questions.	-	-
2022.5.10 Audit Committee Meeting	Independent Director, Victor WANG Independent Director, Yu-Cheng Chiao Independent Director, Lynette Ling-Tai Chou Independent Director, Mei-Hua Lin Independent Director, Sherry S. L. Lin Audit Supervisor, Chia-Hua Tsao Deloitte CPA, Hui-Min Huang Deloitte & Touche CPA Kuo Cheng-hung. Deloitte CPA, Ya-Ling Wong Deloitte Assistant Vice President, Pei-Shan Hsieh	Report on the results of audit operations from January to March 2022.	No opinions were expressed in this meeting.	The CPA provided supplementary explanations regarding the company's financial report for the 2022 Q1. Regulatory changes report. The CPA engaged in discussions with attendees to address their questions.	Acknowledged.
2022.6.21 Ad hoc Audit Committee Meeting	Independent Director, Victor WANG Independent Director, Yu-Cheng Chiao Independent Director, Lynette Ling-Tai Chou Independent Director, Mei-Hua Lin Independent Director, Sherry S. L. Lin Deloitte CPA, Hui-Min Huang Deloitte CPA, Ya-Ling Wong Deloitte Assistant Vice President, Pei-Shan Hsieh	-	-	The CPA and independent directors communicated regarding the company's major investment cases.	Acknowledged.
2022.8.3 Independent discussion	Independent Director, Lynette Ling-Tai Chou Audit Supervisor, Chia-Hua Tsao	Report on the audit workflow and the results of audit operations of the Chinese subsidiaries.	Discussion and communication regarding Independent Director, Lynette Ling-Tai Chou's questions.	-	-
2022.8.4 Independent discussion	Independent Director, Sherry S. L. Lin Audit Supervisor, Chia-Hua Tsao	Report on the audit workflow and the results of audit operations of the Chinese subsidiaries.	Discussion and communication regarding Independent Director, Sherry S. L. Lin's questions.	-	-
2022.8.10 Audit Committee Meeting	Independent Director, Victor WANG Independent Director, Yu-Cheng Chiao Independent Director, Lynette Ling-Tai Chou Independent Director, Mei-Hua Lin Independent Director, Sherry S. L. Lin Audit Supervisor, Chia-Hua Tsao 勤業郭政弘會計師 Deloitte CPA, Ya-Ling Wong Deloitte Assistant Vice President, Pei-Shan Hsieh	Report on the results of audit operations from April to June 2022.	No opinions were expressed in this meeting.	The CPA provided supplementary explanations regarding the company's financial report for the 2022 Q2. Regulatory changes report. The CPA engaged in discussions with attendees to address their questions.	Acknowledged.
2022.9.5 Independent discussion	Independent Director, Mei-Hua Lin Audit Supervisor, Chia-Hua Tsao	Report on the audit workflow and the results of audit operations of the Chinese subsidiaries.	Discussion and communication regarding Independent Director, Mei-Hua Lin's questions.	-	-
2022.11.10 Audit Committee Meeting	Independent Director, Victor WANG Independent Director, Yu-Cheng Chiao Independent Director, Lynette Ling-Tai Chou Independent Director, Mei-Hua Lin Independent Director, Sherry S. L. Lin Audit Supervisor, Chia-Hua Tsao Deloitte CPA, Hui-Min Huang 勤業郭政弘會計師 Deloitte CPA, Ya-Ling Wong Deloitte Assistant Vice President, Pei-Shan Hsieh	Report on the results of audit operations from July to September 2022.	No opinions were expressed in this meeting.	The CPA provided supplementary explanations regarding the company's financial report for the 2022 Q3. Regulatory changes report. The CPA engaged in discussions with attendees to address their questions.	Acknowledged.
2022.12.9 Independent discussion	Independent Director, Lynette Ling-Tai Chou Audit Supervisor, Chia-Hua Tsao	Report on the audit workflow and the results of audit operations of the Chinese subsidiaries.	Discussion and communication regarding Independent Director, Lynette Ling-Tai Chou's questions.	-	-
2022.12.12 Independent discussion	Independent Director, Mei-Hua Lin Audit Supervisor, Chia-Hua Tsao	Audit plan for 2023 and suggestions for internal audit reports.	Discussion and communication regarding Independent Director, Mei-Hua Lin's questions.	-	-
2022.12.13 Audit Committee Meeting	Independent Director, Victor WANG Independent Director, Lynette Ling-Tai Chou Independent Director, Mei-Hua Lin Independent Director, Sherry S. L. Lin Audit Supervisor, Chia-Hua Tsao Deloitte CPA, Hui-Min Huang 勤業郭政弘會計師 Deloitte CPA, Ya-Ling Wong Deloitte Assistant Vice President, Pei-Shan Hsieh	Discuss the audit plan.	Approved without objection.	-	-
2023.1.17 Independent discussion	Independent Director, Mei-Hua Lin Audit Supervisor, Chia-Hua Tsao	Report on the audit workflow and the results of audit operations of the Chinese subsidiaries.	Discussion and communication regarding Independent Director, Mei-Hua Lin's questions.	-	-
2023.2.6 Independent discussion	Independent Director, Sherry S. L. Lin Audit Supervisor, Chia-Hua Tsao	Report on the audit workflow and the results of audit operations of the Chinese subsidiaries.	Discussion and communication regarding Independent Director, Sherry S. L. Lin's questions.	-	-
2023.2.24 Audit Committee Meeting	Independent Director, Victor WANG Independent Director, Lynette Ling-Tai Chou Independent Director, Mei-Hua Lin Independent Director, Sherry S. L. Lin Audit Supervisor, Chia-Hua Tsao Deloitte CPA, Hui-Min Huang 勤業郭政弘會計師 Deloitte CPA, Ya-Ling Wong Deloitte Assistant Vice President, Pei-Shan Hsieh	Report on the results of audit operations from October to December 2022.	No opinions were expressed in this meeting.	The CPA provided supplementary explanations regarding the company's financial report for the 2022 Q4. Regulatory changes report. The CPA engaged in discussions with attendees to address their questions.	Acknowledged.
2023.4.18 Independent discussion	Independent Director, Mei-Hua Lin Audit Supervisor, Chia-Hua Tsao	Report on the internal control early warning system.	Independent Director Mei-Hua Lin: Regularly review whether the system needs to be amended at any time due to changes in regulations or if the early warning system does not meet operational needs. Current status: The internal control early warning system is regularly reviewed as suggested.	-	-
2023.5.11 Audit Committee Meeting	Independent Director, Victor WANG Independent Director, Yu-Cheng Chiao Independent Director, Lynette Ling-Tai Chou Independent Director, Mei-Hua Lin Independent Director, Sherry S. L. Lin Audit Supervisor, Chia-Hua Tsao Deloitte CPA, Hui-Min Huang 勤業郭政弘會計師 Deloitte CPA, Ya-Ling Wong Deloitte Assistant Vice President, Pei-Shan Hsieh	Report on the results of audit operations.	No opinions were expressed in this meeting.	The CPA provided supplementary explanations regarding the company's financial report for the 2023 Q1. Regulatory changes report. The CPA engaged in discussions with attendees to address their questions.	Acknowledged.
2023.7.6 Independent discussion	Independent Director, Sherry S. L. Lin Audit Supervisor, Chia-Hua Tsao	Report on the audit workflow and the results of audit operations of the Chinese subsidiaries.	Discussion and communication regarding Independent Director Sherry S. L. Lin's questions.	-	-
2023.7.10 Independent discussion	Independent Director, Mei-Hua Lin Audit Supervisor, Chia-Hua Tsao	Report on the audit workflow and the results of audit operations of the Chinese subsidiaries.	Discussion and communication regarding Independent Director Sherry S. L. Lin's questions.	-	-
2023.8.10 Audit Committee Meeting	Independent Director, Victor WANG Independent Director, Yu-Cheng Chiao Independent Director, Lynette Ling-Tai Chou Independent Director, Mei-Hua Lin Independent Director, Sherry S. L. Lin Audit Supervisor, Chia-Hua Tsao Deloitte CPA, Hui-Min Huang Deloitte CPA, Ya-Ling Wong Deloitte Assistant Vice President, Pei-Shan Hsieh	Report on the results of audit operations.	No opinions were expressed in this meeting.	The CPA provided supplementary explanations regarding the company's financial report for the 2023 Q2. Regulatory changes report. The CPA engaged in discussions with attendees to address their questions.	Acknowledged.
2023.8.24 Independent discussion	Independent Director, Mei-Hua Lin Audit Supervisor, Chia-Hua Tsao	Report on the audit workflow and the results of audit operations of the Chinese subsidiaries.	Discussion and communication regarding Independent Director Mei-Hua Lin's questions.	-	-
2023.9.8 Independent discussion	Independent Director, Mei-Hua Lin Audit Supervisor, Chia-Hua Tsao	Report on driving internal audit operations with data analysis.	Independent Director Mei-Hua Lin: Continue to strengthen data analysis to audit high-risk items. Current status: Data analysis models continue to be built as suggested.	-	-
2023.11.10 Audit Committee Meeting	Independent Director, Victor WANG Independent Director, Yu-Cheng Chiao Independent Director, Lynette Ling-Tai Chou Independent Director, Mei-Hua Lin Independent Director, Sherry S. L. Lin Audit Supervisor, Chia-Hua Tsao Deloitte CPA, Hui-Min Huang Deloitte CPA, Ya-Ling Wong Deloitte Assistant Vice President, Pei-Shan Hsieh	Report on the results of audit operations.	No opinions were expressed in this meeting.	The CPA provided supplementary explanations regarding the company's financial report for the 2023 Q3. Regulatory changes report. The CPA engaged in discussions with attendees to address their questions.	Acknowledged.