The Audit Committee
| Title | Corporate Director | Name | Experience,Current Positions at The Company and Other Companies |
| Convener | - | Chi-Ju Chen | CFO at Elf International Co., LTD CEO at More Great Public Relations Agency CEO at Zero Control Investment Co., Ltd. CEO at Chuanshen Consulting Inc. Department of Accounting, Tamkang University |
| Member | - | Chi-Pin Hung | CAP of Yuan Sheng certified public accountants' firm Accounting manager, Gigastone Electrical Co., Ltd Section chief of accounting department, Chi Mei Optoelectronics Corporation Manger of auditing department, KPMG Master of Accounting, National Chung Hsing University |
| Member | - | Wei-Kuo Su |
Leading attorney at Anluo Law Firm
Department head, legal department, China Life Insurance Co., Ltd Senior attorney, Deloitte & Touche CPA Firm
Master of EMBA program, National Chengchi University
|
The Company established an Audit Committee that is composed of the entire number of independent directors pursuant to the acts. The Audit Committee shall convene at least once quarterly, and may call a meeting at its discretion whenever necessary. The annual tasks for the Audit Committee is responsible for supervising the fair presentation of the Company’s financial statements, the selection and termination of the independent auditor and its independence and performance, the effectiveness of the Company’s internal control, the Company’s compliance with relevant laws and regulations and the Company’s existing or potential risks. The independent directors review the results of internal audit department on a monthly basis, and the chief internal auditor reports to the Audit Committee and directors on major findings in meetings of Audit Committee and meetings of Board of Directors. Furthermore, the Audit Committee individually communicates with chief internal auditor at least once a quarter about major audit findings, and individually communicates with CPA about their auditing and reviewing the Company’s consolidated financial statements (including parent company only financial statement annually).
Six meetings were held by the Audit Committee in the recent fiscal year of 2022, the attendance of independent directors is shown below
| Title | Name | In-person Attendance | By proxy | In-person Attendance Rate (%) | Remarks |
| Convener | Chi-Pin Hung | 6 | 0 | 100% | Elected on Aug 26, 2021. |
| Member | Chi-Ju Chen | 6 | 0 | 100% | Continue in office on Aug 26, 2021. |
| Member | Wei-Kuo Su | 5 | 1 | 83% | Elected on Aug 26, 2021. |
Remuneration Committee
| Title | Corporate Director | Name | Experience,Current Positions at The Company and Other Companies |
| Convener | - | Wei-Kuo Su | Leading attorney at Anluo Law Firm Department head, legal department, China Life Insurance Co., Ltd Senior attorney, Deloitte & Touche CPA Firm Master of EMBA program, National Chengchi University |
| Member | - | Chi-Ju Chen | CFO at Elf International Co., LTD CEO at More Great Public Relations Agency CEO at Zero Control Investment Co., Ltd. CEO at Chuanshen Consulting Inc. Department of Accounting, Tamkang University |
| Member | - | Chi-Pin Hung | CAP of Yuan Sheng certified public accountants' firm Accounting manager, Gigastone Electrical Co., Ltd Section chief of accounting department, Chi Mei Optoelectronics Corporation Manger of auditing department, KPMG Master of Accounting, National Chung Hsing University |
Compliance of the criteria for independence: Including but not limited to whether they, their spouses, second-degree relatives serve as a director, supervisor or employer in the Company or affiliates; the proportion of shares held by the independent director himself/herself, their spouses or second-degree relatives (or in the name of others); whether the independent director serves as a director, supervisor or an employee of a company with which the Company has a specific relationship (refer to Subparagraphs 5 to 8, Paragraph 1, Article 6 of the Regulations Governing the Appointment and Exercise of Powers by the Remuneration Committee of a Company Whose Stock is Listed on the Taiwan Stock Exchange or the Taipei Exchange); and amount of remuneration receive for commercial, legal, financial and accounting services provided by the Company or its affiliates in the past two years.
The Compensation Committee held 2 meetings in the recent year,the attendance of the Committee are shown as follows :
| Title | Name | In-person Attendance | By proxy | In-person Attendance Rate (%) | Remarks |
| Convener | Wei-Kuo Su | 1 | 1 | 50% | Elected on Aug 26, 2021. |
| Member | Chi-Pin Hung | 2 | 0 | 100% | Elected on Aug 26, 2021. |
| Member | Chi-Ju Chen | 2 | 0 | 100% | Elected on Aug 26, 2021. |