Communications between independent directors and CPAs  

The independent directors and CPAs have regular meetings at least four times a year. The CPAs present audit results of financial reports to independent directors to explain the important transactions and the audit results of internal control. CPAs communicate the Key Audit Matters, the annual audit plan, the method of audit tests and the audit procedures with independent directors individually every year. In case of material events, the aforementioned meetings may be convened at any time.

The communicating items are summarized as follows:

Communication between independent directors and chief internal audit

Monthly audit reports and follow-up reports by the chief internal audit are delivered to the Audit Committee for review by the end of the following month. The chief internal audit attends the Audit Committee and the Board of Director to present audit reports, follow-up reports, annual audit plans, and the result of self-assessments of internal control every quarter, and communicates the annual audit plan with independent directors individually every year.  

Independent directors learn about the company's operating conditions and audit conditions through the Board of Directors, the Audit Committees, and the Auditing Administration Division regularly reports. We communicate efficiently through telephone, fax, email and other channels. In case of material events, the meetings may be convened at any time.

The communicating items are summarized as follows: