Communication between Independent Directors and internal audit supervisors and accountants
1. Communication between Independent Directors and internal audit supervisors and certified public accountants(CPAs) is as follows.
2. The audit supervisor attended the 2022 of Audit Committee for 5 times, and all conducted separate business reports to Independent Directors, and fully communicated the implementation and effectiveness of the audit business.
| Date of Audit Committee meeting | Matters of communication | Results |
|---|---|---|
| 2022/03/21 | 2021/12/1～2022/2/28 Internal Audit Business Execution Report. | Acknowledged. |
| 2022Proposal for 2021 Management’s Reports on Internal Control to be Discussed. | The motion was passed without objection and was reported to the Board of Directors for resolution. | |
| 2022/05/12 | 2022/3/1～4/25 Internal Audit Business Execution Report. | Acknowledged. |
| 2022/08/11 | 2022/4/26～7/25 Internal Audit Business Execution Report. | Acknowledged. |
| 2022/11/08 | 2022/7/26～10/25 Internal Audit Business Execution Report. | Acknowledged. |
| 2022/12/12 | 2022/10/26～11/30 Internal Audit Business Execution Report. | Acknowledged. |
| Motion for 2023 internal audit plan. | The motion was passed without objection and was reported to the Board of Directors for resolution. |
Date of Audit Committee meeting | 2022/03/21
Date of Audit Committee meeting | 2022/05/12
Date of Audit Committee meeting | 2022/08/11
3. CPAs attended the Audit Committee for 5 times in 2022. Reporting to independent directors on the results and findings of an audit or review of the financial statements
| Date of Audit Committee meeting |
Matters of communication | Results |
|---|---|---|
| 2022/03/21 | Independent Auditors’ Report on 2021 financial report(communicate alone). | Acknowledged. |
| 2022/05/12 | Independent Auditors’ Review Report on 2022 Q1 financial report. | Acknowledged. |
| 2022/08/11 | Independent Auditors’ Review Report on 2022 Q2 financial report. | Acknowledged. |
| 2022/11/08 | Independent Auditors’ Review Report on 2022 Q3 financial report. | Acknowledged. |
| 2022/12/12 | 2022 Audit Quality Indicators Report. | Acknowledged. |
Date of Audit Committee meeting | 2022/03/21
Date of Audit Committee meeting | 2022/05/12
Date of Audit Committee meeting | 2022/08/11
Date of Audit Committee meeting | 2022/11/08
Date of Audit Committee meeting | 2022/12/12
4. In normal times, the audit supervisor and the accountant may directly communicate with the IndependentDirector as necessary, and the communication goes well.