Audit Committee

The operation of the Audit Committee

  1. The Company established the Audit Committee in 2011 and has complied with relevant provisions set forth in Article 14-5 of the Securities and Exchange Act; for the purpose of boosting the functionality of the Board and enhancing corporate governance mechanism, the Audit Committee encompasses of all Independent Directors, and one of whom is the convenor. The operation has been smooth since then.

  2. The term of office of the fourth committee members expired, and on May 26, 2022, the Board of Directors elected the three independent directors as the members of the fifth Audit Committee with a 3-year term from May 26, 2022 to May 25, 2025.

  3. The powers of the Company’s Audit Committee:

    1. Discussion and review of the Company’s annual operational plan

    2. Review of the Company’s annual business report

    3. Examination of the Company’s quarterly and annual consolidated financial statements

    4. Discussion and review of internal audit report and annual audit plan.

    5. Discussion and review of the enactment or amendment of the internal control system and related rules, and assessment of the effectiveness of the internal control system.

    6. Discussion and review of the adoption or amendment 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.

    7. Discussion and review of material assets or derivative transactions, loaning of funds to others, and endorsements or guarantees for others.

    8. Discussion and review of matters in which a director is an interested party.

    9. Discussion and review of the offering, issuance, or private placement of any equity-type securities.

    10. Hiring or dismissal of a certified public accountant, or review of their compensation and evaluation of their independence and competency.

    11. Appointment or discharge of a financial, accounting, or internal audit officer.

    12. Discussion and review of other major matters provisioned by other companies or competent authorities.

    13. Regular or occasional communication with the audit officer and the certified public accountants.

Attendance in Audit Committee meetings

The current office term of Audit Committee is from May 26, 2022 to May 25, 2025, and there was 17 meeting held to date, and the attendance of committee members is as follows:

Title Name Actual attendance Attend through proxy Mandatory attendance (A) Attendance rate % (B/A) Remarks
Audit Committee convener Chen, Li-Yuan 17 0 17 100% NA
Audit Committee member Huang, Kuei-Jung 17 0 17 100% NA
Audit Committee member Huang, Kuo-Feng 17 0 17 100% NA
 

Resolutions of Audit Committee

Major resolutions passed by the Audit Committee in 2024

Date Agenda Status of implementation

2024.1.11
12th Meeting of the 5th Board of Directors
  1. 擬通過本公司113年度營運計畫案。
  2. 擬通過本公司之子公司湖州安力對關係人昆山廣禾取得處分機器設備追認案。
  3. 擬通過本公司「内部稽核實施細則」部分條文修訂案。
  4. 擬通過本公司之子公司香港安力「内部稽核實施細則」部分條文修訂案。
  5. 擬通過本公司之子公司香港廣禾「内部稽核實施細則」部分條文修訂案。
  6. 擬通過本公司之子公司昆山新力「内部稽核實施細則」部分條文修訂案。
  7. 擬通過本公司之子公司昆山廣禾「内部稽核實施細則」部分條文修訂案。
  8. 擬通過本公司之子公司重慶巨昊「内部稽核實施細則」部分條文修訂案。
  9. 擬通過本公司之子公司湖州安力「内部稽核實施細則」部分條文修訂案。
  10. 擬通過本公司為分公司安力國際台灣分公司申請上海商業銀行融資額度背書保證案。

The above proposals were unanimously approved by all attending Audit committee. The proposal to be proposed to the Board of Directors of the Company for approval.

2024.3.11 
13th Meeting of the 5th Board of Directors
  1. 擬通過本公司112年度簽證會計師獨立性評估案。
  2. 擬通過本公司112年度營業報告書及合併財務報表案。
  3. 擬通過本公司112年度盈餘分配案。
  4. 擬通過本公司113年度簽證會計師委任及報酬案。
  5. 擬通過本公司簽證會計師異動案。
  6. 擬通過本公司113年第二季預算案。
  7. 擬通過本公司112年度「內部控制制度聲明書」案。
  8. 擬通過本公司「公司章程」部分條文修訂案。
  9. 擬通過本公司「股東會議事規則」部分條文修訂案。
  10. 擬通過本公司「董事會議事規範」部分條文修訂案。
  11. 擬通過本公司「審計委員會組織規程」部分條文修訂案。
  12. 擬通過本公司之子公司香港安力「資金貸與他人作業程序」部分條文修訂案。
  13. 擬通過本公司之子公司香港廣禾「資金貸與他人作業程序」部分條文修訂案。
  14. 擬通過本公司之子公司昆山新力「資金貸與他人作業程序」部分條文修訂案。
  15. 擬通過本公司之子公司昆山廣禾「資金貸與他人作業程序」部分條文修訂案。
  16. 擬通過本公司之子公司重慶巨昊「資金貸與他人作業程序」部分條文修訂案。
  17. 擬通過本公司之子公司湖州安力「資金貸與他人作業程序」部分條文修訂案。
  18. 擬通過本公司「財務主管」及「會計主管」異動案。
  19. 擬通過本公司「內部稽核主管」異動案。
  20. 擬通過本公司「公司治理主管」異動案。

The above proposals were unanimously approved by all attending Audit committee. The proposal to be proposed to the Board of Directors of the Company for approval.

2024.5.6

14th Meeting of the 5th Board of Directors
  1. 本公司113年第一季合併財務報表案。
  2. 本公司113年第三季預算案。
  3. 本公司之子公司有關關稅事項所為之背書保證額度案。
  4. 本公司為分公司安力國際台灣分公司申請上海商業銀行融資額度解除背書保證案。

The above proposals were unanimously approved by all attending Audit committee. The proposal to be proposed to the Board of Directors of the Company for approval.

2024.7.11

15th Meeting of the 5th Board of Directors
  1. 擬通過本公司之子公司香港安力「資金貸與他人作業程序」部分條文修訂案。
  2. 擬通過本公司之子公司香港廣禾「資金貸與他人作業程序」部分條文修訂案。
  3. 擬通過本公司之子公司昆山新力「資金貸與他人作業程序」部分條文修訂案。
  4. 擬通過本公司之子公司昆山廣禾「資金貸與他人作業程序」部分條文修訂案。
  5. 擬通過本公司之子公司重慶巨昊「資金貸與他人作業程序」部分條文修訂案。
  6. 擬通過本公司之子公司湖州安力「資金貸與他人作業程序」部分條文修訂案。
  7. 擬通過本公司之子公司香港安力為本公司申請中國信託商業銀行融資額度背書保證案。
  8. 擬通過本公司之子公司香港廣禾為本公司申請中國信託商業銀行融資額度背書保證案。
  9. 擬通過本公司為子公司香港安力台灣分公司申請中國信託商業銀行融資額度背書保證案。
  10. 擬通過本公司為子公司香港廣禾台灣分公司申請中國信託商業銀行融資額度背書保證案。

The above proposals were unanimously approved by all attending Audit committee. The proposal to be proposed to the Board of Directors of the Company for approval.

2024.8.20 

16th Meeting of the 5th Board of Directors
  1. 本公司113年第二季合併財務報表案。
  2. 本公司113年第四季預算案。
  3. 本公司「永續發展實務守則」部分條文修訂案。
  4. 本公司之子公司湖州安力對關係人昆山廣禾租賃機器設備案。
  5. 本公司股務代理更換案。
  6. 本公司之子公司昆山新力資金貸與湖州安力案。

The above proposals were unanimously approved by all attending Audit committee. The proposal to be proposed to the Board of Directors of the Company for approval.

2024.11.12
17th Meeting of the 5th Board of Directors
  1. 本公司113年第三季合併財務報表案。
  2. 本公司114年第一季預算案。
  3. 本公司之子公司昆山新力解除資金貸與湖州安力額度案。
  4. 本公司之子公司昆山新力資金貸與湖州安力案。
  5. 本公司之子公司對非關係人取得處分機器設備案。
  6. 本公司向國泰世華商業銀行申請融資額度案。
  7. 本公司為分公司安力國際台灣分公司申請國泰世華商業銀行融資額度背書保證案。
  8. 本公司及本公司之子公司114年度稽核計畫案。
  9. 本公司永續資訊之管理內控辦法。
  10. 本公司「審計委員會組織規程」部分條文修訂案。
  11. 本公司「公司治理實務守則」部分條文修訂案。
  12. 本公司之子公司香港安力「資金貸與他人作業程序」部分條文修訂案。
  13. 本公司之子公司香港廣禾「資金貸與他人作業程序」部分條文修訂案。
  14. 本公司之子公司昆山新力「資金貸與他人作業程序」部分條文修訂案。
  15. 本公司之子公司昆山廣禾「資金貸與他人作業程序」部分條文修訂案。
  16. 本公司之子公司重慶巨昊「資金貸與他人作業程序」部分條文修訂案。
  17. 本公司之子公司湖州安力「資金貸與他人作業程序」部分條文修訂案。
  18. 本公司「內部稽核主管」異動案。

The above proposals were unanimously approved by all attending Audit committee. The proposal to be proposed to the Board of Directors of the Company for approval.

Major resolutions in the past years

File Name File Type File Size File Download
Major resolutions passed by the Audit Committee in 2023 PDF 316.01 KB Download
Major resolutions passed by the Audit Committee in 2022 PDF 266.22 KB Download
Major resolutions passed by the Audit Committee in 2021 PDF 266.89 KB Download
Major resolutions passed by the Audit Committee in 2020 PDF 283.22 KB Download

Communication between Independent Directors and internal audit officer and CPAs

Communication between Audit Committee (Independent Directors) and internal audit officer in 2024

  1. The Audit Committee of the Company shall, in addition to reviewing the internal audit report on a monthly basis, convene a meeting at least once a quarter to communicate with the internal audit officer regarding the audits performed by the internal audit unit, and may hold an extraordinary meeting at any time as needed, or communicate via e-mail, telephone, or video conference.

  2. Method, matters and result of communication between Audit Committee (Independent Directors) and internal audit officer in 2024 are as follows:

Date/Method Communication Items Communication Results

2024/1/11
Audit Committee
  1. 本公司2023年十月至十一月內部稽核業務報告。
  2. 修訂內部稽核實施細則討論案。

It is approved unanimously by all participants after a lengthy explanation and discussion.

2024/3/11
Audit Committee
  1. 本公司2023年第四季內部稽核業務報告。
  2. 2023年度「內部控制制度聲明書」討論案。
  3. 本公司溫室氣體盤查報告。
  4. 修訂內部稽核實施細則討論案。

It is approved unanimously by all participants after a lengthy explanation and discussion.

2024/5/6 
Audit Committee
  1. 2024年第一季內部稽核業務報告。
  2. 本公司溫室氣體盤查報告。

It is approved unanimously by all participants after a lengthy explanation and discussion.

2024/7/11
Audit Committee
  1. 2024年四月至五月內部稽核業務報告。
  2. 修訂內部稽核實施細則討論案。

It is approved unanimously by all participants after a lengthy explanation and discussion.

2024/8/20
Audit Committee
  1. 2024年第二季內部稽核業務報告。
  2. 本公司溫室氣體盤查報告。
  3. 修訂內部控制制度討論案。

It is approved unanimously by all participants after a lengthy explanation and discussion.

2024/11/12 

Audit Committee
  1. 2024年第三季內部稽核業務報告。
  2. 2025年度稽核計畫討論案。
  3. 修訂內部控制制度討論案。
  4. 本公司內部稽核主管異動案。

It is approved unanimously by all participants after a lengthy explanation and discussion.

Communication between Audit Committee (Independent Directors) and CPAs in 2024

  1. The Company has engaged Chiu Chao-Hsien, CPA and Liao,Fu-Ming CPA of PwC Taiwan as the attestation CPAs for the Company’s financial report.

  2. During their audit (review) of the Company’s quarterly (annual) financial statements, the CPAs will explain relevant matters regarding reasonableness, accuracy, and fair presentation of the Company’s financial position, financial performance, and issues concerned with the adjustments, IFRSs amendments and amendments to the laws and regulations to the Audit Committee at least once per quarter before its audit or review of the Company’s consolidated financial statements. On an annual basis, the CPAs communicate the key audit matters with Independent Directors to reach consensus, and in the event of significant irregularities, a meeting may be convened at any time.

  3. Method, matters and result of communication between Audit Committee (Independent Directors) and CPAs in 2024 are as follows:

Date/Method Communication Items Communication Results

2024/3/11
Pre-meeting of the Audit Committee
  1. Explanation and communication of the audit report for the 2023 consolidated financial statements.
  2. Explanation and communication of key audit matters.
  3. Explanation and communication of significant adjustment entries.
  4. Communication on the independence of the certified public accountants.
  5. Explanation and communication of the company's financial reporting process.
  6. Legal and information sharing.
  7. Discussion by the auditors on the questions raised by the audit committee.

It is passed unanimously at the meeting.

2024/5/6
Pre-meeting of the Audit Committee
  1. Explanation and communication of the audit report for the 2024 first quarter consolidated financial statements.
  2. Explanation and communication of significant adjustment entries.
  3. Communication on the independence of the certified public accountants.
  4. Explanation and communication of the communication schedule for the half-year report audit this year.
  5. Explanation and communication of the company's financial reporting process.
  6. Legal and information sharing.
  7. Discussion by the auditors on the questions raised by the audit committee.

It is passed unanimously at the meeting.

2024/8/20
Pre-meeting of the Audit Committee
  1. Explanation and communication of the audit report for the 2024 second quarter consolidated financial statements.
  2. Explanation and communication of significant adjustment entries.
  3. Communication on the independence of the certified public accountants.
  4. Explanation and communication of the annual audit communication schedule.
  5. Explanation and communication of the company's financial reporting process.
  6. Legal and information sharing.
  7. Discussion by the auditors on the questions raised by the audit committee.

It is passed unanimously at the meeting.

2024/11/12
Pre-meeting of the Audit Committee
  1. Explanation and communication of the review report for the 2024 third quarter consolidated financial statements.
  2. Explanation and communication of significant adjustment entries.
  3. Communication on the independence of the certified public accountants.
  4. Explanation and communication of the company's financial reporting process.
  5. Legal promotion.
  6. Discussion by the auditors on the questions raised by the audit committee.

It is passed unanimously at the meeting.

Communications in the past years

File Name File Type File Size File Download
Communication between Audit Committee (Independent Directors) and CPAs in 2023 PDF 265.4 KB Download
Communication between Audit Committee (Independent Directors) and internal audit officer in 2023 PDF 104.76 KB Download
Communication between Audit Committee (Independent Directors) and CPAs in 2022 PDF 264.44 KB Download
Communication between Audit Committee (Independent Directors) and internal audit officer in 2022 PDF 233.9 KB Download
Communication between Audit Committee (Independent Directors) and CPAs in 2021 PDF 260.85 KB Download
Communication between Audit Committee (Independent Directors) and internal audit officer in 2021 PDF 238.74 KB Download
Communication between Audit Committee (Independent Directors) and CPAs in 2020 PDF 406.34 KB Download
Communication between Audit Committee (Independent Directors) and internal audit officer in 2020 PDF 237.69 KB Download
Communication between Audit Committee (Independent Directors) and CPAs in 2019 PDF 263.61 KB Download
Communication between Audit Committee (Independent Directors) and internal audit officer in 2019 PDF 271.15 KB Download