{"id":6115,"date":"2025-10-27T17:42:52","date_gmt":"2025-10-27T09:42:52","guid":{"rendered":"http:\/\/localhost\/?page_id=6115"},"modified":"2026-01-08T16:13:01","modified_gmt":"2026-01-08T08:13:01","slug":"audit_committee","status":"publish","type":"page","link":"https:\/\/www2.whetron.com\/en\/audit_committee\/","title":{"rendered":"Audit Committee"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"6115\" class=\"elementor elementor-6115\" data-elementor-settings=\"{&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5051365 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5051365\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-98030d1\" data-id=\"98030d1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-08b9bf8 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"08b9bf8\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Audit Committee<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e67bcee elementor-widget elementor-widget-breadcrumbs\" data-id=\"e67bcee\" data-element_type=\"widget\" data-widget_type=\"breadcrumbs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p id=\"breadcrumbs\"><span><span><a href=\"https:\/\/www2.whetron.com\/en\/\">Home<\/a><\/span><\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-70bd859 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"70bd859\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-63cc299\" data-id=\"63cc299\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-42827ca elementor-widget elementor-widget-shortcode\" data-id=\"42827ca\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"8156\" class=\"elementor elementor-8156\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5cf96bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5cf96bc\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-05006ac\" data-id=\"05006ac\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-29fca6e elementor-nav-menu__align-justify elementor-nav-menu--dropdown-none corporate_governance_menu elementor-widget elementor-widget-nav-menu\" data-id=\"29fca6e\" data-element_type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;horizontal&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;svg aria-hidden=\\&quot;true\\&quot; class=\\&quot;e-font-icon-svg e-fas-caret-down\\&quot; viewBox=\\&quot;0 0 320 512\\&quot; xmlns=\\&quot;http:\\\/\\\/www.w3.org\\\/2000\\\/svg\\&quot;&gt;&lt;path d=\\&quot;M31.3 192h257.3c17.8 0 26.7 21.5 14.1 34.1L174.1 354.8c-7.8 7.8-20.5 7.8-28.3 0L17.2 226.1C4.6 213.5 13.5 192 31.3 192z\\&quot;&gt;&lt;\\\/path&gt;&lt;\\\/svg&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;}}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"\u9078\u55ae\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-horizontal e--pointer-background e--animation-fade\">\n\t\t\t\t<ul id=\"menu-1-29fca6e\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7302\"><a href=\"https:\/\/www2.whetron.com\/en\/board_directors\/\" class=\"elementor-item\">Board of Directors<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8412\"><a href=\"https:\/\/www2.whetron.com\/en\/audit_committee\/\" class=\"elementor-item\">Functional Committees<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7305\"><a href=\"https:\/\/www2.whetron.com\/en\/governance_officer\/\" class=\"elementor-item\">Corporate Governance Officer<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7304\"><a href=\"https:\/\/www2.whetron.com\/en\/business_integrity\/\" class=\"elementor-item\">Ethical Management<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7301\"><a href=\"https:\/\/www2.whetron.com\/en\/information_security\/\" class=\"elementor-item\">Information Security Management<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7303\"><a href=\"https:\/\/www2.whetron.com\/en\/charters_and_bylaws\/\" class=\"elementor-item\">Important Company Regulations<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-29fca6e\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7302\"><a href=\"https:\/\/www2.whetron.com\/en\/board_directors\/\" class=\"elementor-item\" tabindex=\"-1\">Board of Directors<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8412\"><a href=\"https:\/\/www2.whetron.com\/en\/audit_committee\/\" class=\"elementor-item\" tabindex=\"-1\">Functional Committees<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7305\"><a href=\"https:\/\/www2.whetron.com\/en\/governance_officer\/\" class=\"elementor-item\" tabindex=\"-1\">Corporate Governance Officer<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7304\"><a href=\"https:\/\/www2.whetron.com\/en\/business_integrity\/\" class=\"elementor-item\" tabindex=\"-1\">Ethical Management<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7301\"><a href=\"https:\/\/www2.whetron.com\/en\/information_security\/\" class=\"elementor-item\" tabindex=\"-1\">Information Security Management<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7303\"><a href=\"https:\/\/www2.whetron.com\/en\/charters_and_bylaws\/\" class=\"elementor-item\" tabindex=\"-1\">Important Company Regulations<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0ef8dee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0ef8dee\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-19b5cef\" data-id=\"19b5cef\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d281acf elementor-nav-menu--dropdown-none elementor-widget__width-inherit elementor-widget elementor-widget-nav-menu\" data-id=\"d281acf\" data-element_type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;horizontal&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;svg aria-hidden=\\&quot;true\\&quot; class=\\&quot;e-font-icon-svg e-fas-caret-down\\&quot; viewBox=\\&quot;0 0 320 512\\&quot; xmlns=\\&quot;http:\\\/\\\/www.w3.org\\\/2000\\\/svg\\&quot;&gt;&lt;path d=\\&quot;M31.3 192h257.3c17.8 0 26.7 21.5 14.1 34.1L174.1 354.8c-7.8 7.8-20.5 7.8-28.3 0L17.2 226.1C4.6 213.5 13.5 192 31.3 192z\\&quot;&gt;&lt;\\\/path&gt;&lt;\\\/svg&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;}}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"\u9078\u55ae\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-horizontal e--pointer-underline e--animation-fade\">\n\t\t\t\t<ul id=\"menu-1-d281acf\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8152\"><a href=\"https:\/\/www2.whetron.com\/en\/audit_committee\/\" class=\"elementor-item\">Audit Committee<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8153\"><a href=\"https:\/\/www2.whetron.com\/en\/compensation_committee\/\" class=\"elementor-item\">Remuneration Committee<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8154\"><a href=\"https:\/\/www2.whetron.com\/en\/sustainabl_development_committee\/\" class=\"elementor-item\">Sustainable Development Committee<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8151\"><a href=\"https:\/\/www2.whetron.com\/en\/internal_audit_organization_and_operations\/\" class=\"elementor-item\">Internal Audit: Organization &#038; Functions<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-d281acf\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8152\"><a href=\"https:\/\/www2.whetron.com\/en\/audit_committee\/\" class=\"elementor-item\" tabindex=\"-1\">Audit Committee<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8153\"><a href=\"https:\/\/www2.whetron.com\/en\/compensation_committee\/\" class=\"elementor-item\" tabindex=\"-1\">Remuneration Committee<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8154\"><a href=\"https:\/\/www2.whetron.com\/en\/sustainabl_development_committee\/\" class=\"elementor-item\" tabindex=\"-1\">Sustainable Development Committee<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8151\"><a href=\"https:\/\/www2.whetron.com\/en\/internal_audit_organization_and_operations\/\" class=\"elementor-item\" tabindex=\"-1\">Internal Audit: Organization &#038; Functions<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-161671e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"161671e\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d878b1d\" data-id=\"d878b1d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9710272 elementor-widget elementor-widget-heading\" data-id=\"9710272\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Audit Committee Composition<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45a9b36 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"45a9b36\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8eee0da elementor-widget elementor-widget-text-editor\" data-id=\"8eee0da\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tThe Audit Committee is composed of all independent directors. The term of this committee is from June 10, 2025, to June 9, 2028. Commissioner Huang Bei-Hao possesses accounting and financial expertise and serves as the convener of the committee.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-05ed888 elementor-widget elementor-widget-heading\" data-id=\"05ed888\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Audit Committee Responsibilities<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae5c308 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"ae5c308\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4681ec gc_li_ol elementor-widget elementor-widget-text-editor\" data-id=\"a4681ec\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li>Establishment or amendment of the internal control system pursuant to<\/li><li>Article 14-1 of the Securities and Exchange Act.<\/li><li>Assessment of the effectiveness of the internal control system.<\/li><li>Establishment or amendment of handling procedures for material financial or business acts, such as acquisition or disposal of assets, derivatives trading, extension of monetary loans to others, and endorsements or guarantees for others, pursuant to Article 36-1 of the Securities and Exchange Act.<\/li><li>Matters involving the personal interest of directors.<\/li><li>Material asset or derivatives transactions.<\/li><li>Material monetary loans, endorsements, or guarantees.<\/li><li>Offering, issuance, or private placement of equity-type securities.<\/li><li>Hiring or dismissal of an attesting CPA, or the compensation given thereto.<\/li><li>Appointment or discharge of financial, accounting, or internal audit officers.<\/li><li>Annual financial reports and semi-annual financial reports.<\/li><li>Other material matters as required by the company or competent authority.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-580f81a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"580f81a\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-48316bb\" data-id=\"48316bb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b9c267 elementor-widget elementor-widget-heading\" data-id=\"2b9c267\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Audit Committee Attendance<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-812499c elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"812499c\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-432bebd elementor-widget elementor-widget-bdt-table\" data-id=\"432bebd\" data-element_type=\"widget\" data-widget_type=\"bdt-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-table bdt-overflow-auto bdt-stripe\" id=\"bdt-table-432bebd\">\n\n\n\t\t\t<table><thead><tr><th>Title<\/th><th>Name<\/th><th>Actual Attendance<\/th><th>Attendance Proxy<\/th><th>Attendance Rate<\/th><th>Note<\/th><\/tr><\/thead><tbody><tr><td>Commissioner<\/td><td>Huang Bei-Hao<\/td><td>4<\/td><td>4<\/td><td>100.00%<\/td><td>Renewed on June 10, 2025<\/td><\/tr><tr><td>Commissioner<\/td><td>Su Ping-Hui<\/td><td>4<\/td><td>3<\/td><td>75.00%<\/td><td>Renewed on June 10, 2025<\/td><\/tr><tr><td>Commissioner<\/td><td>Xiao Yun-Long<\/td><td>4<\/td><td>4<\/td><td>100.00%<\/td><td>Renewed on June 10, 2025<\/td><\/tr><tr><td>Commissioner<\/td><td>Chen Yi-Jun<\/td><td>4<\/td><td>4<\/td><td>100.00%<\/td><td>Renewed on June 10, 2025<\/td><\/tr><\/tbody><\/table>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6fb11b4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6fb11b4\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4769669\" data-id=\"4769669\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ae242d0 elementor-widget elementor-widget-heading\" data-id=\"ae242d0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Important Resolutions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4c1e65 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"c4c1e65\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52b75a7 elementor-widget elementor-widget-bdt-table\" data-id=\"52b75a7\" data-element_type=\"widget\" data-widget_type=\"bdt-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-table bdt-overflow-auto bdt-stripe\" id=\"bdt-table-52b75a7\">\n\n\n\t\t\t<table><thead><tr><th>Meeting Date<\/th><th>Agenda Content<\/th><th>Audit Committee Opinion<\/th><th>Company Handling<\/th><\/tr><\/thead><tbody><tr><td>2025\/3\/12<\/td><td>1.Distribution of 2024 employee and director remuneration<br>2.2024 Consolidated Financial Statements and Business Report<br>3.2024 Surplus Distribution<br>4.Assessment of CPA independence and suitability<br>5.Issuance of 2024 Internal Control System Statement<br>6.Full re-election of directors proposal<br>7.Lifting of non-compete restrictions for new directors<br>8.Proposal for Amendments to the \"Articles of Incorporation\".<br>9.Amendment to \"Procedures for Handling Material Inside Information\"<br>10.Amendment to Internal Control System.<\/td><td>All approved<br>All approved<br>All approved<br>All approved<br>All approved<br>All approved<br>All approved<br>All approved<br>All approved<br>All approved<\/td><td>All approved<br>All approved<br>All approved<br>All approved<br>All approved<br>All approved<br>All approved<br>All approved<br>All approved<br>All approved<\/td><\/tr><tr><td>2025\/4\/23<\/td><td>1.Nomination of Director Candidates (Including Independent Directors)<br>2.Proposal to Release Non-competition Restrictions on Newly Elected Directors<br>3.Remuneration for the Certified Public Accountant (CPA)<br>4.Amendment of the Accounting System<\/td><td>All approved<br>All approved<br>All approved<br>All approved<\/td><td>All approved<br>All approved<br>All approved<br>All approved<\/td><\/tr><tr><td>2025\/5\/20<\/td><td>1.Q1 2025 Financial Report<br>2.CPA's Internal Control System Statement; Establishment of \"Sustainable <br>3.Development Committee Charter\"<br>4.Appointment of members for the 1st Sustainable Development Committee<br>5.Amendment to \"Financial Report Preparation Process\"<br>6.Amendment to \"Procedures for Handling Material Inside Information\"<br>7.Ratification of lease of office premises (Related Party).<\/td><td>All approved<br>All approved<br>All approved<br>All approved<br>All approved<br>All approved<br>All approved<\/td><td>All approved<br>All approved<br>All approved<br>All approved<br>All approved<br>All approved<br>All approved<\/td><\/tr><tr><td>2025\/6\/10<\/td><td>1.Appointment of members for the 2nd Sustainable Development Committee.<\/td><td>All approved<\/td><td>All approved<\/td><\/tr><tr><td>2025\/8\/13<\/td><td>1.Q2 2025 Financial Report<br>2.Amendment to \"Stock Affairs Handling Operations\".<\/td><td>All approved<br>All approved<\/td><td>All approved<br>All approved<\/td><\/tr><tr><td>2025\/9\/5<\/td><td>1.Proposal for cash capital increase through issuing new shares for initial public offering (IPO).<\/td><td>All approved<\/td><td>All approved<\/td><\/tr><\/tbody><\/table>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-26699de elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"26699de\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ea42f11\" data-id=\"ea42f11\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-07dacf9 elementor-widget elementor-widget-heading\" data-id=\"07dacf9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Communication with CPA<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13f1a9f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"13f1a9f\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8492632 elementor-widget elementor-widget-text-editor\" data-id=\"8492632\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tThe company&#8217;s attesting CPAs attend the Audit Committee meetings to communicate with the independent directors regarding the financial reports of each quarter or required matters related to finance, tax, or other relevant laws.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d859f09 elementor-widget elementor-widget-bdt-table\" data-id=\"d859f09\" data-element_type=\"widget\" data-widget_type=\"bdt-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-table bdt-overflow-auto bdt-stripe\" id=\"bdt-table-d859f09\">\n\n\n\t\t\t<table><thead><tr><th>Meeting Date<\/th><th>Communication Highlights<\/th><th>Suggestions &amp; Results<\/th><\/tr><\/thead><tbody><tr><td>2025\/3\/12<\/td><td>Status of 2024 Financial Report Audit<\/td><td>Communication status is good<\/td><\/tr><tr><td>2025\/5\/20<\/td><td>Status of Q1 2025 Financial Report Review<\/td><td>Communication status is good<\/td><\/tr><tr><td>2025\/8\/13<\/td><td>Status of Q2 2025 Financial Report Review<\/td><td>Communication status is good<\/td><\/tr><\/tbody><\/table>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Audit Committee Composition The Audit Committee is comp [&#8230;]\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-6115","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.0 (Yoast SEO v26.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>Audit Committee - \u8f1d\u5275\u96fb\u5b50\u82f1\u6587\u7ad9<\/title>\r\n<meta name=\"robots\" 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