In the most recent year (2024), the Audit Committee convened 6 times. The attendance record of Independent Directors is as follows:
| Title |
Name |
Actual Attendance |
Proxy Attendance |
Attendance Rate (%) |
Remarks |
| Independent Director |
Wei Fu-Chuan |
0 |
0 |
0% |
|
| Independent Director |
Wang Hung-Chuan |
6 |
0 |
100% |
|
| Independent Director |
Chien Han-Ju |
6 |
0 |
100% |
|
| Independent Director |
Tsai Shuo-Chuan |
3 |
0 |
100% |
|
Key Focus Areas of the Audit Committee in 2024:
- The Audit Committee assists the Board of Directors in supervising the quality and integrity of the Company’s execution in accounting, auditing, financial reporting, and financial control processes.
- The Audit Committee reviewed the following matters:
- Financial statements
- Audit and accounting policies and procedures
- Internal control systems and related policies and procedures
- Significant asset or derivative transactions
- Significant loans, endorsements, or guarantees
- Raising or issuance of securities
- Use of derivative financial instruments and cash investments
- Regulatory compliance
- Related party transactions and potential conflicts of interest involving managers and directors
- Whistleblower reports
- Anti-fraud programs and investigation reports
- Information security
- Corporate risk management
- Qualification, independence, and performance evaluation of the CPA
- Appointment, dismissal, or compensation of the CPA
- Appointment and dismissal of financial, accounting, or internal audit supervisors
- Execution status of Audit Committee responsibilities and performance self-assessment questionnaire
