The Auditors
List for the 4th-term Auditors
| Name | Title | Experience and Educational Background |
|---|---|---|
YANG-PIN SHEN | Independent Director Audit Committee Convener | *Ph.D. in Finance, Louisiana State University (USA) *The Executive Secretary at Yuan Ze University *The Executive Director at EMBA Program, Yuan Ze University *The acting chair at the Financial Department, Yuan Ze University *A graduate of the Institute Management, Yuan Ze University *Associate professor of the Financial Department, National Chung Cheng University *A director at Han Tong Venture Capital Co., Ltd. *A director at CDIB Bio Science Ventures I, Inc. |
YU-TSUN LI | Independent Director | *A graduate of the Civil Engineering Department at Zhongli Agricultural Vocational School *An independent director at Tecstar Technology Co., Ltd. *The chairman of TDK Corporation |
YI-CHUN CHIANG | Independent Director | *Master degree on Civil and Commercial Law and a graduate of Institute Law, National Chengchi University *EMBA, National Yang Ming Chiao Tung University *The project manager of the legal department at Vanguard International Semiconductor Corporation *Assistant manager / Lawyer at PricewaterhouseCoopers Legal |
2025 Attendance Report for the Auditors
The duty period for the 4th-term auditors is from 2022/07/19 to 2025/06/20. A total of 7 audit meetings have been held in 2024 (A). The qualification and the attendance rate for the auditors is as follows:
| Role | Name | Present (B) | Requested Deputy | Attendance Rate(%)(B/A) *1 | Notes |
|---|---|---|---|---|---|
| Convener | Yang-Pin Shen | 18 | 0 | 100 | None |
| Member | Yu-Tsun Li | 16 | 2 | 88.88 | None |
| Member | Yi-Chun Chiang | 18 | 0 | 100 | None |
Other Notes:
1. If any of the following circumstances happened in the audit committee's operation, the date, period, the content of the resolutions, the discussion results from the audit committee, and the company's handling on the opinions related to the audit committee, should be stated.
A: Matters listed in Article 14-5 of the Securities and Exchange Act (Stated in *3)
B: Excluding the matters mentioned, there's a resolution matter that did not passed through the Audit Committee, yet was approved by more than two-thirds of all directors: No such cases.
2. An independent director recused himself from an interest-related proposal, which in this case the name of the independent director, the content of the proposal, the reason for his recusal and his participation in voting should be stated: No such cases.
3. For more information on the communication between the independent directors, the internal audit supervisor, and the accountants, ( Which should include important matters, methods, and the results of communication regarding the company's financial and business status) you can find out at Allring's official website. (Click here to visit. Content available in Chinese only)
*1: If any independent director(s) resigns before the end of the fiscal year, the resignation date must be specified in the remarks column. The actual attendance rate (%) is calculated based on the total number of the audit committee meetings held and attended during their service term .
*2: If any independent director(s) chooses to re-elect before the end of the fiscal year, both the outgoing and incoming independent directors must be listed. The "Remarks" column must indicate whether the director is outgoing, incoming, or continuing in their role, as well as the date of re-election. The actual attendance rate (%) is calculated based on the total number of audit committee meetings held and attended during their service term.
*3: Matters discussed and other resolutions made by the Audit Committee (items listed under the Securities and Exchange Act, Article 14-5):
| Date | Date Remarks | Discussions | Opposing Opinions or Held Cases |
|---|---|---|---|
| 2024/01/23 | Term 4. The 12th meeting | Case 1: Proposal on approving the Statement about the Internal Control System for year 2023. Case 3: Credit renewal with Citibank (Taiwan) Ltd. + Guarantee endorsement with TAIPAQ Electronic Components (Sihong) Co., Ltd. Case 4: Credit renewal and guarantee endorsement with HSBC (Taiwan) Commercial Bank. Case 5: Approval on fund lending to Fixed Rock Holding Ltd. to TAIPAQ Electronic Components (Sihong) Co., Ltd.
Attendance: All were present(Yang-Pin Shen, Yu-Tsun Li, Yi-Chun Chiang ) Opinions mentioned : None Results：All independent directors agreed and passed. Handling of the independent directors' opinions: All are submitted to the board of directors and are approved along with the consent of all attending directors. | None |
| 2024/02/26 | Term 4. The 13th meeting | Case 1: Approval on the business reports, financial statements, and consolidated financial statements in 2023. Case 3: Evaluation on the independence and appointment of the company's Certified Public Accountant (CPA) for 2024 + Remuneration. Case 4: Revision on the company's "Regulations on Authorization Management" .
Attendance: All were present(Yang-Pin Shen, Yu-Tsun Li, Yi-Chun Chiang ) Opinions mentioned : None Results：All independent directors agreed and passed. Handling of the independent directors' opinions: All are submitted to the board of directors and are approved along with the consent of all attending directors. | None |
| 2024/05/06 | Term 4. The 14th meeting | Case 1: Approval on the consolidated financial statements for the first quarter of 2024. Case 2: Revisions on the company's "Internal Control System" – the sales, the collection and the payroll cycle.
Attendance: All were present(Yang-Pin Shen, Yu-Tsun Li, Yi-Chun Chiang ) Opinions mentioned : None Results：All independent directors agreed and passed. Handling of the independent directors' opinions: All are submitted to the board of directors and are approved along with the consent of all attending directors. | None |
| 2024/07/09 | Term 4. The 15th meeting | Case: Creating plans on obtaining or exchanging land and sites.
Attendance: Yang-Pin Shen and Yi-Chun Chiang were present. Yu-Tsun Li requested deputy. Opinions mentioned : None Results：All independent directors agreed and passed. Handling of the independent directors' opinions: All are submitted to the board of directors and are approved along with the consent of all attending directors. | None |
| 2024/07/29 | Term 4. The 16th meeting | Case 1: Approval on the consolidated financial statements for the second quarter of 2024. Case 2: Capital increase proposal for Techworld Electronics Singapore Pte. Ltd. (Qingpu Technology Singapore Co., Ltd.). Case 3: Approval on terminating the fund lending to Beixin International Co., Ltd. Case 4: Approval on fund lending to Subsidiary. Case 5: Set the standard date for capital increase through conversion of convertible bonds into common shares for Q2 2024.
Attendance: Yang-Pin Shen and Yi-Chun Chiang were present. Yu-Tsun Li requested deputy. Opinions mentioned : None Results：All independent directors agreed and passed. Handling of the independent directors' opinions: All are submitted to the board of directors and are approved along with the consent of all attending directors. | None |
| 2024/10/01 | Term 4. The 17th meeting | Case: Planned to obtain the standard plan on Superworld Holdings (S) Pte. Ltd's stock
Attendance: All were present( Yang-Pin Shen, Yu-Tsun Li, Yi-Chun Chiang ) Opinions mentioned : None Results：All independent directors agreed and passed. Handling of the independent directors' opinions: All are submitted to the board of directors and are approved along with the consent of all attending directors. | None |
| 2024/11/06 | Term 4. The 18th meeting | Case 1: Approval of the consolidated financial statements for the Second Quarter of 2024. Case 3: Presentation for the audit plans in 2025. Case 4: Revisions on the company's "Internal Control System" – Implementation rules for internal audits and other management regulations.
Attendance: All were present( Yang-Pin Shen, Yu-Tsun Li, Yi-Chun Chiang ) Opinions mentioned : None Results：All independent directors agreed and passed. Handling of the independent directors' opinions: All are submitted to the board of directors and are approved along with the consent of all attending directors. | None |
The authorities for the auditors include the following:
1. Adoption or amendment of an internal control system pursuant to Article 14-1.
2. Assessment of the effectiveness of the internal control system.
3. Adoption or amendment, pursuant to Article 36-1, of handling procedures for financial or operational actions of material significance, such as acquisition or disposal of assets, derivatives trading, monetary loans to others, or endorsements or guarantees for others.
4. A matter relating to the personal interest of a director.
5. A material asset or derivatives trade.
6. A material monetary loan, endorsement, or provision of guarantee.
7. The offering, issuance, or private placement of any equity-type securities.
8. The engagement, discharge, or compensation of an attesting CPA.
9. The appointment or discharge of a financial, accounting, or internal auditing officer.
10. Annual financial reports and second quarter financial reports that must be audited and attested by a CPA, which are signed or sealed by the chairman, the managerial officer, and the accounting officer.
11. Any other important matters required by the company or the Competent Authority.