Powers of Audit Committee
Accroding to the Audit Committee Charter of the Company, the powers of the Committee are as follows:
- The adoption of or amendments to the internal control system pursuant to Article 14-1 of the Securities and Exchange Act.
- Assessment of the effectiveness of the internal control system.
- The adoption or amendment, pursuant to Article 36-1 of the Securities and Exchange Act, of the procedures for handling financial or business activities of a material nature, such as acquisition or disposal of assets, derivatives trading, loaning of funds to others, and endorsements or guarantees for others.
- Matters in which a director is an interested party.
- Asset transactions or derivatives trading of a material nature.
- Loans of funds, endorsements, or provision of guarantees of a material nature.
- The offering, issuance, or private placement of equity-type securities.<
- The hiring or dismissal of a certified public accountant, or their compensation.
- The appointment or discharge of a financial, accounting, or internal audit officer.
- Annual financial reports and second quarter financial reports that must be audited and attested by a CPA, which are signed or sealed by the chairperson, managerial officer, and accounting officer.
- Other material matters as may be required by this Corporation or by the competent authority
Composition of Audit Committee
The audit committee is composed of the entire number of independent directors. It shall not be fewer than three persons in number, one of whom shall be committee convener, and at least one of whom shall have accounting or financial expertise.
The current term of the committee members: July 1, 2023, to June 30, 2026.
|
Name |
Significant Experience & Education |
Experience | Professional Qualification |
|
Independent Director |
Hosei University Japan | Chairman / COTA Bank Corp. | Corporate Governance Expertise Possess the ability in financial accounting, business, marketing, and corporate operations. |
|
Independent Director |
PhD / Fayani University, Pennsylvania, USA |
Chief Strategy Officer/PIXORD CORP. |
Decision Sciences Management Science Strategic Analysis and Design |
|
Independent Director Lin, Lai-Di |
Department of Agricultural Chemistry / National Taiwan University |
President / Taiwan Industrial Services Foundation | Energy conservation and emission reduction guidance and strategy planning Audit and certification system planning Environmental management Certified UK EARA Environmental Auditor Training |
|
Independent Director Chen, Hong-Wen |
Department of Mass Communication/ Fu Jen Catholic University | Chairman / Core Rock Co., Ltd. |
Practical Expertise in Business Operations and Management |
Audit Committee Meeting Status
The Committee meets at least once every quarter. So far, a total of 5 meetings have been held in 2024, attendance rate of the members ：
| Job Title | Name | Actual attendance (B) | Attendance by proxy |
Actual attendance rate(%)(B/A) |
Remark |
| Independent Director |
Liao, Song-Yue | 4 | 1 | 80% | re-elected on Jul. 1, 2023 |
| Independent Director |
Lin, Lai-Di | 5 | 0 | 100% | re-elected on Jul. 1, 2023 |
| Independent Director |
Chen, Hong-Wen | 5 | 0 | 100% | re-elected on Jul. 1, 2023 |
| Independent Director |
Zhuo, Xun-Rong | 5 | 0 | 100% | re-elected on Jul. 1, 2023 |
| Important e resolutions by the Audit Committee |
| Importants resolved by the Audit Committee in 2024 |
| Importants resolved by the Audit Committee in 2023 |
| Importants resolved by the Audit Committee in 2022 |
| Importants resolved by the Audit Committee in 2021 |
 FUCC Regulations Governing the Exercise of Powers by Audit Committees |
 |
| FUCC Rules Governing the Scope of Powers of Independent Directors |
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