investor relations

投資人關係

Responsibilities of the Audit Committee

Responsibilities of the Audit Committee

1. To establish or amend the internal control system in accordance with Article 14-1 of the Securities and Exchange Act.

2. To assess the effectiveness of the internal control system.

3. To establish or amend procedures for the acquisition or disposal of assets, derivative transactions, lending of funds to others, endorsements or guarantees for others, and other material financial or operational activities, in accordance with Article 36-1 of the Securities and Exchange Act.

4. To review matters involving conflicts of interest of directors.

5. To review material asset transactions or derivative transactions.

6. To review material loans of funds, endorsements, or guarantees.

7. To review the issuance of equity-type securities through public offerings, private placements, or other methods.

8. To appoint, dismiss, or determine the remuneration of the certified public accountant (CPA).

9. To appoint or dismiss the chief officers of finance, accounting, or internal audit.

10. To review the annual financial statements signed or sealed by the Chairperson, managerial officers, and accounting officer, as well as the second-quarter financial statements that require CPA audit or review.

11. Any other material matters required by the Company or by the competent authorities.