The company established an "audit committee" on June 20, 2017. The committee is composed of all independent directors, the number of which shall not be less than 3, one of whom shall be the convener, and at least one shall have accounting or financial expertise.
The Duties of This Committee Are As Follows:
  1. Establish or amend the internal control system in accordance with Article 14-1 of the Securities and Exchange Law.
  2. Evaluate the effectiveness of the internal control system.
  3. According to the provisions of Article 36 of the Securities and Exchange Act, to stipulate or amend the procedures for handling major financial business activities: the acquisition or disposal of assets, engage in derivative commodity trading, loan funds to others,  endorse or provide guarantees for others.
  4. Matters involving the directors' own interests.
  5. Significant asset or derivative transactions.
  6. Significant fund loans, endorsements or guarantees.
  7. Raising, issuing or private placement of equity securities.
  8. Appointment, dismissal or remuneration of certified public accountants.
  9. Appointment and removal of financial, accounting or internal audit supervisors.
  10. Annual financial report signed or stamped by the chairman, manager and accounting supervisor, and the second quarter financial report subject to verification by accountants.
  11. Other major matters specified by the company or the competent authority.

The resolution on the preceding matter shall be approved by at least one-half of all members of the Committee and shall be submitted to the Board of Directors for resolution.

Committee Members

committee titlenamemain educationmain experience
ConvenerChung-Chuan ShihMaster of Laws, National Chengchi UniversityIndependent Director of Sanyang Motor Co., Ltd 
Certified Public Accountant of Guo Ju CPA Firm
Manager of Department of Taxs and Law Service of PwC Legal
Committee MemberChih-Hung HsiehDoctor of Juridical Science, National Chengchi UniversityIndependent Director of Sanyang Motor Co., Ltd
Independent Director of Grand Pacific Petrochemical Cop.
Independent Director of YungtayEngineering Co., Ltd
Associate Dean of Acdemic Affairs, College of Law, Fu Jen Catholic University
Member of Commitment for Reviews of Criminal Compensation Requests,Taiwan Hsin District Court
Juristic Commentary Editorial Review Committee of Ming Chuan University
Chairperson of Department of Law,Fu Jen Catholic University
Committee MemberChen ChiangMaster of Commerce in the Departmnet of Accounting and Information Technology, National Chung Cheng UniversityIndependent Director of Sanyang Motor Co., Ltd 
Attorney-at-law of Chiang Chen Law Firm
Adjunct Lecturer and Professional Technician of Department of Accounting and Information Technology National Chung Cheng University
Trainer of Office of Continuing Education of Chung Yuan Christian University
Committee MemberFu-Wei ChenMaster of Accounting, National Chengchi UniversityDirector of Chuan Chih Ho Shu Accounting Firm
Partner Accountant of KPMG
Audit Committee Operations (Including Communication with Audit Supervisor and Accountant) of 2022
Audit Committee Operations (Including Communication with Audit Supervisor and Accountant) of 2021