Since the 18th Board of Directors, the Company has established the Audit Committee to replace the functions of supervisors. The Audit Committee is composed of three independent directors (at least one of whom should have accounting or financial expertise) to assist the Board of Directors in overseeing and enhancing the quality of the Company's accounting, auditing, financial reporting and financial control functions.
| Job Title | Name | Current position | Main academic background | Main academic background | Remarks |
|---|---|---|---|---|---|
| Convener | Chu Pei-Hung | Associate Professor, Business Administration EMBA, National Kaohsiung University of Science and Technology | Department Of Information Management, National Central University | Lecturer or above from public or private colleges and universities with relevant majors such as business, law, finance, accounting, or business, and with experience in business and accounting | Independent Director |
| Members | Hou Chin-Hsing | Department of Law, National Chung Hsing University | Experience in legal affairs | Independent Director | |
| Members | Lian Wun-Bin | Supervisor of Marscat Games Co., Ltd | Doctoral Degree, Alliant International University | Experience in business and accounting | Independent Director |
The Audit Committee held seven meetings in 2025 and reviewed the following items:
The attendance of the Company's independent directors at the Audit Committee meetings in 2024 is as follows:
| The 20th Audit Committee(Term of office: 2024.06.25至2027.06.24) | |||||
|---|---|---|---|---|---|
| Job Title | Name | No. of meetings required to be attended in person | No. of meetings attended in person | No. of meetings attended by proxy | In-person attendance rate (%) |
| Convener | Chu Pei-Hung | 7 | 7 | 0 | 100% |
| Independent Director | Hou Chin-Hsing | 7 | 7 | 0 | 100% |
| Independent Director | Lian Wun-Bin | 7 | 7 | 0 | 100% |
The attendance of the Company's independent directors at the Audit Committee meetings in 2024 is as follows:
| The 20th Audit Committee(Term of office: 2024.06.25至2027.06.24) | |||||
|---|---|---|---|---|---|
| Job Title | Name | No. of meetings required to be attended in person | No. of meetings attended in person | No. of meetings attended by proxy | In-person attendance rate (%) |
| Convener | Chu Pei-Hung | 3 | 3 | 0 | 100% |
| Independent Director | Hou Chin-Hsing | 3 | 3 | 0 | 100% |
| Independent Director | Lian Wun-Bin | 3 | 3 | 0 | 100% |
| The 19th Audit Committee(Term of office: 2021.08.20至2024.06.25) | |||||
|---|---|---|---|---|---|
| Job Title | Name | No. of meetings required to be attended in person | No. of meetings attended in person | No. of meetings attended by proxy | In-person attendance rate (%) |
| Convener | Lien, Wen-Pin | 2 | 2 | 0 | 100% |
| Independent Director | Tsai, Ming-Hsiao | 1 | 0 | 1 | 0% |
| Independent Director | Lin, Chien-Tsung | 2 | 2 | 0 | 100% |
The attendance of the Company's independent directors at the Audit Committee meetings in 2023 is as follows：
| The 19th Audit Committee | |||||
|---|---|---|---|---|---|
| Job Title | Name | No. of meetings required to be attended in person | No. of meetings attended in person | No. of meetings attended by proxy | In-person attendance rate (%) |
| Convener | Lien, Wen-Pin | 6 | 6 | 0 | 100% |
| Independent Director | Tsai, Ming-Hsiao | 6 | 6 | 0 | 100% |
| Independent Director | Lin, Chien-Tsung | 6 | 6 | 0 | 100% |
The attendance of the Company's independent directors at the Audit Committee meetings in 2022 is as follows:
| The 19th Audit Committee (term of office: Aug. 20, 2021 to Aug. 19, 2024) | |||||
|---|---|---|---|---|---|
| Job Title | Name | No. of meetings required to be attended in person | No. of meetings attended in person | No. of meetings attended by proxy | In-person attendance rate (%) |
| Convener | Lien, Wen-Pin | 7 | 7 | 0 | 100% |
| Independent Director | Tsai, Ming-Hsiao | 7 | 7 | 0 | 100% |
| Independent Director | Lin, Chien-Tsung | 7 | 7 | 0 | 100% |
The attendance of the Company's independent directors at the audit committee meetings for 2021 is as follows:
| The 18th Audit Committee (Term of office: 2018.06.26 - 2021.08.19) | |||||
|---|---|---|---|---|---|
| Job Title | Name | Required attendance | Actual attendance | Attendance by proxy | Actual attendance rate (%) |
| Convener | Tsai, Ming-Xiao | 3 | 3 | 0 | 100% |
| Independent Director | Zhang, Qing-He | 3 | 3 | 0 | 100% |
| Independent Director | Lian, Wen-Bin | 3 | 2 | 1 | 67% |
| The 19th Audit Committee (Term of office 2021.08.20 to 2024.08.19) | |||||
|---|---|---|---|---|---|
| Job Title | Name | Required attendance | Actual attendance | Attendance by proxy | Actual attendance rate (%) |
| Convener | Lian, Wen-Bin | 2 | 2 | 0 | 100% |
| Independent Director | Tsai, Ming-Xiao | 2 | 2 | 0 | 100% |
| Independent Director | Lin, Qian-Zong | 2 | 2 | 0 | 100% |
In 2020, the Audit Committee convened 6(A) meetings. The attendance by directors was as follows:
| Title | Name | No. of times attended in person (B) | No. of times attended by authorized persons | Attendance rate in person (%) 【B/A】 | Education and work experience |
|---|---|---|---|---|---|
| Convener | Charles M. Tsai | 6 | 0 | 100% |
PhD, Chemical Engineering, New Jersey Institute of Technology
Part-Time Professor, Department of Chemical Engineering, National Taiwan University of Science and Technology Ministry of Economic Affairs/Convenyor, United Audit Team, Linyuan Industrial Park Service Center, Kaohsiung City |
| Member | Ching-He Chang | 5 | 1 | 83% | Master of Accounting, Washington State University, USA Partnership Accountant, Xinxin United Accounting Firm |
| Member | Wen-Bing Lien | 6 | 0 | 100% | PhD, Alliant International University Manager, Kaohsiung Branch, Taiwan Business Bank Co., Ltd. Director of Southern Credit Review Center |
In addition to attending the Audit Committee and Board of Directors' meetings as non-voters to communicate and report on the execution of recent audits, the chief internal audit officer also fully explained to the independent directors the contents of business audits and the improvement and follow-up of internal control system deficiencies and irregularities identified. In addition to providing monthly written audit reports and improvement follow-up reports from the independent directors, the internal audit unit also communicates internal audit-related matters by telephone and E-mail as needed.
Communication between Independent Directors and Internal Audit Manager in 2025 Communication between Independent Directors and Internal Audit Manager in 2024 Communication between Independent Directors and Internal Audit Manager in 2023 Communication between Independent Directors and Internal Audit Manager in 2022 Communication between Independent Directors and Internal Audit Manager in 2021 Communication between Independent Directors and Internal Audit Manager in 2020The policies for the communication between the independent directors and the CPAs
The Company's CPAs attend the regular Audit Committee and Board of Directors' Meetings as non-voters on a semi-annual basis to communicate and discuss matters related to financial reports (including Key Auditing Matters) and updates to Securities and Exchange Act. The Company’s independent directors and the CPAs have adequate communication individually in a good state and have reached consensus.
Communication between Independent Directors and Accountants in 2026 Communication between Independent Directors and Accountants in 2025 Communication between Independent Directors and Accountants in 2024 Communication between Independent Directors and Accountants in 2023 Communication between Independent Directors and Accountants in 2022 Communication between Independent Directors and Accountants in 2021 Communication between Independent Directors and Accountants in 2020