公司治理

Corporate Governance Officer and Internal Audit

Corporate Governance Officer

On March 20, 2019, the Company's board of directors approved the appointment of the Chief Accountant An Yee Jennifer Fung as the Corporate Governance Officer. Ms. Fung is a Chartered Financial Analyst (CFA) and has 10 years of experience in managing the finances of public entities.

A Corporate Governance Officer is responsible for overseeing and executing the operations of corporate governance, including the following tasks:

1. Handling matters relating to board meetings and shareholders' meeting according to laws.
2. Producing minutes of board meetings and shareholders' meetings.
3. Assisting the election and continuing education of directors and independent directors.
4. Furnishing information required for business execution by directors and independent directors.
5. Assisting the regulatory compliance of directors and independent directors.
6. Other matters set out in the Company's articles of corporation or contracts.

Key implementations of matters related to corporate governance in 2025 are as follows:

1. 5 board meetings and 5 Audit Committee meetings were held in 2025.
2. 1 Annual Shareholders' Meeting was held in 2025.
3. Assisting the directors in conducting 6-hour internal and external training and continuing education.
4. Performance evaluation of the board as a whole and functional committee was conducted and favorable evaluation results were obtained.
5. Assisted in implementing work related to the prevention of insider trading.

本年度公司治理主管業務執行重點及進修情形

Internal Audit

Internal Audit is an independent unit directly subordinate to the Board of Directors. In addition to reporting on audit operations during regular meetings of the Board of Directors, the Head of Internal audit also reports audit operations to the Chairman and the Audit Committee monthly or as necessary. The Company's internal audit unit is staffed with dedicated internal auditors, and the appointment or dismissal of the Chief Auditor must be submitted to the Board of Directors for approval.

Operation of Internal Audit

1. The internal audit unit regularly reviews the internal control systems of the company's various operating procedures, and reports whether the design and routine operations of such controls are appropriate, as well as their effectiveness and efficiency. The scope covers the company and its subsidiaries.
2. Audit work is primarily executed based on the internal audit plan approved by the Audit Committee and the Board of Directors. This audit plan is formulated based on identified risks and regulatory requirements, and special audits are executed as needed. The scope of execution includes whether regulatory content is sound, the actual execution status of operations, the accuracy of data, and operational timeliness and results, so as to evaluate the soundness of the internal control system, issue audit reports, and state audit results and recommendations for improvement.
3. The audit plan for the following year shall be submitted before the end of each fiscal year. The execution status of the annual internal audit plan for the previous year shall be submitted within two months after the end of the fiscal year. The improvement status of internal control system deficiencies and abnormal matters discovered during the previous year's internal audit shall be submitted within five months after the end of the fiscal year. These submissions shall be filed via the internet information system in the prescribed format to the Securities and Futures Bureau, Financial Supervisory Commission, R.O.C. for record-keeping.
4. The internal audit unit supervises each internal unit each year and subsidiary to conduct a self-assessment at least once a year. The internal audit unit then reviews the self-assessment reports of each unit and subsidiary, and combines them with the improvement status of internal control deficiencies and abnormal matters discovered by the audit unit. This serves as the primary basis for the Board of Directors and the President to evaluate the overall effectiveness of the internal control system and to issue the Internal Control System Statement.