Communication between Independent Directors and Internal Audit Manager in 2021

Auditing Committee Dates and Sessions	Content of the motion	Opinions from the Independent Directors	The measures taken by the Company with respect to the Independent Directors’ opinion
The Meeting of the 18th Board of Directors on Feb. 3, 2021 19th Auditing Committee Meeting	The implementation of auditing operations from Nov. 2020 to Dec. 2020 was explained and reported.	Agreed to keep the report for future reference and submit it to the Board of Directors in accordance with the regulations.	No comments from the Audit Committee in this meeting.
The Meeting of the 18th Board of Directors on Apr. 12, 2021 20th Auditing Committee Meeting	The implementation of auditing operations from Jan. 2021 to Feb. 2021 was explained and reported.	Agreed to keep the report for future reference and submit it to the Board of Directors in accordance with the regulations.	No comments from the Audit Committee in this meeting.
The Meeting of the 18th Board of Directors on Jul. 30, 2021 21th Auditing Committee Meeting	The implementation of auditing operations from Mar. 2021 to Apr. 2021 was explained and reported.	Agreed to keep the report for future reference and submit it to the Board of Directors in accordance with the regulations.	No comments from the Audit Committee in this meeting.
The Meeting of the 19th Board of Directors on Dec. 29, 2021 2nd Auditing Committee Meeting	The implementation of auditing operations from Sep. 2021 to Oct. 2021 was explained and reported. Deliberate the 2022 Audit Plan.	Agreed to keep the report for future reference and submit it to the Board of Directors in accordance with the regulations. Independent Director Tsai, Ming-Hsiao suggested that “the issue of carbon neutrality and ESG should be included in the 2022 audit plan.” Independent Director Lin, Chien-Tsung suggested “to increase the frequency of audits for projects with higher risks.” Independent Director Lien, Wen-Pin suggested that “the Managerial Department should carefully assess and plan for the ERP re-establishment as early as possible so that the relevant re-establishment plan can be restarted at the right time.” The proposal was submitted to the Board of Directors and approved with the resolution, “all attending directors approved the motion as proposed without objection and the motion will be handled in accordance with the resolution during the 2nd Meeting of the Audit Committee (i.e. items 2~4 above).”	No comments from the Audit Committee in this meeting. In 2022, this issue was listed to be audited as a separate project, and the audit was completed in September 2022. The audit plan was included in 2023. The audits of high-risk projects for 2022 were completed in February 2022. Not applicable. Not applicable.