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Communication with independent directors

●Communication between independent directors and audit supervisor
一.Communication method between independent directors and audit supervisor

    (一). In addition to the company’s internal audit unit sending audit reports to independent directors for review every month, the audit supervisor and independent directors have quarterly meetings to discuss company operations. And communicate with independent directors to audit the execution of related businesses.
    (二). Good communication between audit supervisor and independent directors.

二. Summary of communication between independent directors and audit supervisors from 2023 to the present

Date
Method

attendees

Motion

Communications and action
result

Result of handling opinions of independent directors

January 6, 2023
Audit Committee

Independent
Director: Wayne Chang，Cy Su 。Minkon Huang
Audit supervisor:Juli Hung

 Report:
Communication before the 12th session of the 1th term of the
Audit Committe

1.Independent directors
acknowledged motions.
2.Internal auditor reported
the implementation with
good communication with
the independent directors.

Independent directors have no suggestions.

February 17, 2023
Audit Committee

Independent
Director: Wayne Chang，Cy Su 。Minkon Huang
Audit supervisor:Juli Hung

1.Report:
(1)Communication before the 13th
session of the 1th term of the
Audit Committe
(2)Q4 2022 Internal Audit Report
2.Motion:
(1)Declaration of Internal control
for 2022
(2)Amendment to “Aero Win   
Technology Corporation Rules of
Corporate Governance Best
Practice Principles”and “Aero
Win Technology Sustainable  
Development Best Practice
Principles”

1.Consented to the contents
of the report and motions;
reported to the BOD by
audit office.
2.Internal auditor reported
the implementation with
good communication with
the independent directors.

Approved by the Board

May 8, 2023
Audit Committee

Independent
Director: Wayne Chang，Cy Su 。Minkon Huang
Audit supervisor:Juli Hung

1.Report:
(1)Communication before the 14th
session of the 1th term of the
Audit Committe
(2)Q1 2023 Internal Audit Report
2.Motion:
Set〝 Rules Governing Financial and 
Business Matters Between this
Corporation and its Affiliated
Enterprises〞 and repeal〝Measures
for the Administration of
Transactions of Group Enterprises,
Specific Companies and Related
Parties〞

1.Consented to the contents
of the report and motions;
reported to the BOD by
audit office.
2.Internal auditor reported
the implementation with
good communication with
the independent directors.

Approved by the Board

August 7, 2023
Audit Committee

Independent
Director: Cy Su 。Minkon Huang，Wen Hsiang Lu，Ding An Lee
Audit: JY.Lai

 Report:
(1)Communication before the 15th
session of the 1th term of the
Audit Committe
(2) Q2 2023 Internal Audit Report

1.Independent directors
acknowledged motions.
2.Internal auditor reported
the implementation with
good communication with
the independent directors.

Independent directors have no suggestions.

November 6, 2023
Audit Committee

Independent
Director: Cy Su 。Minkon Huang，Wen Hsiang Lu，Ding An Lee
Audit: JY.Lai

1.Report:
(1)Communication before the first
session of the second term of the
Audit Committe
(2)Q3 2023 Internal Audit Report。
2.Motion:
(1)Internal Audit Plan for 2024
(2) Amendment to “Aero Win Technology
Corporation Rules of Corporate
Governance Best Practice Principles”and
“Aero Win Technology Corporation
Rules of Standard Operating Procedures
for Handling Directors’ Requests” and
“Aero Win Technology Corporation
Rules of Measures for the Operation and
Management of Salary and Remuneration
Committee”.

1.Consented to the contents
of the report and motions;
reported to the BOD by
audit office.
2.Internal auditor reported
the implementation with
good communication with
the independent directors.

Approved by the
Board

● Communication between independent directors and accountants
    1. The communication between the independent directors of the company and the accountants is mainly through the audit committee, the board of directors or other communication meetings. The certified accountants are invited to attend and provide relevant necessary information. The communication between the two parties is good.
    2. The certified accountant submits the results of the financial report review or review, the annual review plan, and the internal control review at the meeting, and fully communicates whether there are major adjustment entries or legal amendments that affect the accounting situation.
    3. Regularly assess the independence and competence of the accountant every year, and obtain an independence statement issued by the accountant for the board of directors to review.
    4. For other communication matters required by relevant laws and regulations, the accountant shall cooperate to provide necessary information and explanations.
The communication between independent directors and accountants so far in 2023 is as follows:

Date
Method

attendees

Motion

Communications and action
result

Result of handling opinions of independent directors

January 6, 2023
Attend the Audit Committee via video conference

Independent
Director: Wayne Chang，Cy Su 。Minkon Huang
CPA: Teng-Wei Wang ，SHANG-WEI HSIEH

1.2022 annual financial report review planning and communication with governance units.
2.Communicate with corporate governance units to provide pre-approved mechanisms for non-confirmed services

1.Communicate with three independent directors regarding the scope and methods of the 2021-year audit, risk assessment, key audit items and Quality Indicators (AQI).
2.Communicate with corporate governance units to provide pre-approved mechanisms for non-confirmed services

Answer questions from independent directors,
The communication between the two sides is good.

February 17, 2023 Video conference between visa accountants and three independent directors

Independent
Director: Wayne Chang，Cy Su 。Minkon Huang
CPA: Teng-Wei Wang ，SHANG-WEI HSIEH

2022 Annual Financial Report

1.The accountant submitted the 2022 annual financial report audit conclusion and key audit items.
2.The communication between the accountants and the independent directors is good, and the case has been reviewed and approved to be submitted to the board of directors for resolution.

Answered questions from independent directors and independent directors had no amendments.

May 8, 2023
Attend the Audit Committee via video conference

Independent
Director: Wayne Chang，Cy Su 。Minkon Huang
CPA: Teng-Wei Wang ，SHANG-WEI HSIEH

2023 Q1 Financial Report

The accountant submitted the 2023 Q1 financial report audit conclusion

Answered questions from independent directors and independent directors had no amendments

August 7, 2023 Video conference between visa accountants and four independent directors

Independent
Director: Wayne Chang，Cy Su 。Minkon Huang
CPA: Teng-Wei Wang ，SHANG-WEI HSIEH

2023 Q2 Financial Report

The accountant submitted the 2023 Q2 financial report audit conclusion

Answered questions from independent directors and independent directors had no amendments

November 6, 2023 Attend the Audit Committee via video conference

Independent
Director: Wayne Chang，Cy Su 。Minkon Huang
CPA: Teng-Wei Wang and Chen HaifengSenior Manager

2023 Q3 Financial Report

The accountant submitted the 2023 Q3 financial report audit conclusion

Answered questions from independent directors and independent directors had no amendments