Communication between independent directors and CPAs

(1) Hold at least one meeting of independent directors with CPAs and the audit supervisor respectively each year to discuss completed internal audit matters and the CPAs’ external audit opinions, and communicate based on the audit deficiencies of the current year. The communication opinions shall be recorded and submitted to the Board meeting for reporting.

(2) The internal audit supervisor shall report the following matters to the Audit Committee:

1. Annual internal audit plan.
2. Formulation or revision of the internal control system.
3. Assessment of the effectiveness of the internal control system.
4. Regular reporting to the Audit Committee on the implementation of internal audits.

(3) The CPAs report the audit results of the annual and quarterly financial reports to the Audit Committee.

(4) Other: In the event of material abnormal events, or matters that independent directors or the audit supervisor and the CPAs deem necessary for independent communication, a meeting s shall also be held from time to time to communicate.