一、Communication Policies between Independent Directors, Internal Audit Supervisors, and Certified Public Accountants
1.After the audit reports and follow-up reports are approved, they shall be delivered to each independent director via email for review by the end of the following month. The independent directors shall be informed at least once every quarter of the following: the implementation status of the annual audit plan, the key audit reports and follow-up reports for each quarter, and responses to any questions raised.
2.Independent directors may request at any time that the certified public accountant report and communicate with them regarding financial statement audit results and other matters required by relevant laws and regulations. Meetings shall be convened at least once per quarter to discuss significant audit findings and results pertaining to financial reports, as well as other communication matters mandated by applicable laws and regulations.
二、Summary of Past Communications between Independent Directors, Internal Audit Supervisors, and Certified Public Accountants (Meeting Type: Audit Committee)
1.Summary of Past Communications between Independent Directors and Internal Audit Supervisors
| Date |
Key Communication Matters |
Independent Directors' Opinions |
|---|---|---|
|
2025/11/11 |
2025Q3 Audit Report | All independent directors have no objection |
| 2025/08/07 | 2025Q2 Audit Report | All independent directors have no objection |
|
2025/07/03 Private Meeting |
Independent Directors' proposals on the organizational structure and planning for store-opening functions. |
Reported to the Independent Directors and confirmed |
| 2025/05/08 | 2025Q1 Audit Report | All independent directors have no objection |
| 2025/03/03 |
Audit Committee’s Audit Report Internal Control System Statement Amendment to the 2024 Annual Audit Plan 2024Q4 Audit Report |
Reported to the Independent Directors and confirmed |
|
2025/02/20 Private Meeting |
The Independent Directors advised on the standardization of audit documents to ensure overall consistency and better readability. |
Executed as recommended |
2.Summary of Communications Between Independent Directors and Auditors
| Date |
Key Communication Matters |
Independent Directors' Opinions |
|---|---|---|
|
2025/12/05 Private Meeting |
Auditors' report on the status of the Company's self-preparation of financial statements. |
All independent directors have no objection |
| 2025/11/11 | 2025 Key Audit Matters Report 2025Q3 Financial Report |
All independent directors have no objection |
| 2025/08/07 | 2025Q2 Financial Report | All independent directors have no objection |
| 2025/05/08 | 2025Q1 Financial Report | All independent directors have no objection |
| 2025/03/03 |
2024 Annual Financial Report 2024 Annual Audit Conclusion Report Audit Quality Indicators (AQI) Report |
All independent directors have no objection |
|
2026/03/05 Private Meeting |
2025 Annual Audit Conclusion Report Audit Quality Indicators (AQI) Report |
All independent directors have no objection |