Procedure for Establishing the Audit Committee and Appointment Information
1. In order to provide a strong organizational governance framework, WIN formed the Audit Committee in June 2022 in accordance with the Regulations Governing the Exercise of Powers by Audit Committees of Public Companies.
2. The Committee shall be exclusively composed of independent directors, with no fewer than three members. One member shall serve as the convenor, and at least one member shall have expertise in accounting or finance.
3. Each of the Committee's independent directors will serve a three-year term and be eligible for reelection. In the event of dismissal for any reason, resulting in the number of members falling below the aforementioned requirements or those stipulated in the articles of incorporation, a by-election shall be held at the next shareholders' meeting. If all independent directors are dismissed, the company shall convene an extraordinary shareholders' meeting within 60 days from the date of the occurrence to hold a by-election.
4. The first audit committee is composed of four independent directors: Mr. Chang-Chiao Han, Mr. Kuo-Lung Yen, Mr. Ying-Li Lin, and Ms. Nien-Ni Ku. Their terms of office start from on June 17, 2022, and ends on June 16, 2025.
Audit Committee Duties
- To establish or modify the internal control system as prescribed in Article 14 of the Securities and Exchange Act;
- To evaluate the effectiveness of the internal control system;
- To establish or modify the procedures for material financial business behaviors such as acquiring or disposing assets, engaging in derivative commodity transactions, lending capital to others, endorsing or providing guarantees for others as prescribed in Article 36-1 of the Securities and Exchange Act;
- Matters concerning the directors’ personal interests;
- Material asset or derivatives transaction;
- Material monetary loan, endorsement, or provision of guarantee;
- Offering, issuance or private placement of equity securities;
- The hiring or dismissal of an attesting CPA, or the compensation given thereto;
- The appointment or discharge of a financial, accounting, or internal auditing officer;
- Annual financial reports signed or sealed by the chairman, managers, and accounting officers, as well as second-quarter financial reports required to be audited and certified by a CPA;
- Any other material matter so required by the Competent Authority.
Meeting Minutes of the Audit Committee and Each Member's Attendance Rate
Date
Title
Remuneration Committee Meeting Minutes
Date / Title / Minutes
Date
Title
Remuneration Committee Meeting Minutes
Date / Title / Minutes
Date
Title
Remuneration Committee Meeting Minutes
Date / Title / Minutes
Regarding the Committee members' attendance rate, please refer to the annual report of the shareholders meeting of the Company.
Communication Situations
Communication policy between the independent directors and chief audit officer, and between the independent directors and the CPAs:
- The audit report shall be prepared on a monthly basis and submitted to the independent directors for review. Should there be any internal control deficiencies, abnormal issues, or other issues that require improvement measures, a follow-up report must be prepared on a quarterly basis for tracking purposes.
- The chief audit officer shall make a brief on auditing works pursuant to relevant rules in the meeting of the Audit Committee. The items of the brief shall include works made in internal audit and controls, audit deficiency tracking, and remedy’s effectiveness shall be thoroughly communicated in the committee’s meeting.
- The CPAs report the results of financial statement audits or reviews during Audit Committee and Board of Directors meetings. Additionally, the CPAs communicate periodically with independent directors on matters such as internal control recommendations or other issues required by relevant regulations.
Independent Directors' Communication Records
Summary of communication between Independent Directors and chief audit officer:
Date | Types of Meetings | Communication Focus | Communication Result |
|---|---|---|---|
| 2024/08/07 | 賃金報酬委員会 | 增訂內控制度 | 本次會議無意見 |
| 2024/05/07 | 賃金報酬委員会 | 修訂核決權限管理辦法 | 本次會議無意見 |
| 2024/03/28 | 單獨會議 | 核決權限調整討論 | 本次會議無意見 |
Date | Types of Meetings | Communication Focus | Communication Result |
|---|---|---|---|
| 2023/08/08 | 賃金報酬委員会 | 修訂內控制度 | 提報董事會決議 |
| 2023/08/08 | 單獨會議 | 依據營運風險連結稽核計畫之規劃與評估機制說明 | 本次會議無意見 |
| 2023/06/29 | 賃金報酬委員会 | 修訂內控制度 | 提報董事會決議 |
Date | Types of Meetings | Communication Focus | Communication Result |
|---|---|---|---|
| 2022/03/16 | 賃金報酬委員会 | 1.修訂內控制度 2.內部控制制度聲明書 | 1.提報董事會決議 2.提報董事會決議 |
| 2022/12/28 | 賃金報酬委員会 | 民國112年度稽核計畫 | 提報董事會決議 |
| 2022/10/17 | 單獨會議 | 稽核業務執行情形報告 | 本次會議無意見 |
| 2022/10/17 | 賃金報酬委員会 | 修訂內控制度 | 提報董事會決議 |
| 2022/08/11 | 賃金報酬委員会 | 修訂內控制度 | 提報董事會決議 |
| 2022/08/11 | 單獨會議 | 修訂各項內控制度之說明與溝通 | 本次會議無意見 |
Summary of communication between Independent Directors and CPAs:
Date | Types of Meetings | Communication Focus | Communication Result |
|---|---|---|---|
| 2024/08/07 | 賃金報酬委員会 | 會計師針對民國113年Q2合併財務報告事項進行溝通 | 本次會議無意見 |
| 2024/05/07 | 單獨會議 | 會計師針對民國113年Q1合併財務報告事項進行溝通 | 本次會議無意見 |
Date | Types of Meetings | Communication Focus | Communication Result |
|---|---|---|---|
| 2023/08/08 | 賃金報酬委員会 | 會計師針對民國112 年上半年度合併財務報告事項進行溝通 | 本次會議無意見 |
Date | Types of Meetings | Communication Focus | Communication Result |
|---|---|---|---|
| 2022/03/16 | 賃金報酬委員会 | 會計師針對民國111 年度財務報表事項進行溝通 | 本次會議無意見 |
| 2022/08/11 | 賃金報酬委員会 | 會計師針對民國111 年上半年度合併財務報告事項進行溝通 | 本次會議無意見 |
| 2022/08/11 | 單獨會議 | 說明目前公司與會計師互動情形 | 本次會議無意見 |
