Communication status between independent directors, chief internal auditor, and certified public accountants (CPAs): In addition to providing monthly audit reports to independent directors, the head of internal audit of the company also reports on the implementation of the audit business at quarterly audit committee meetings. If there are special circumstances, they can also report to the audit committee members immediately. The company’s certified public accountants report the results of the quarterly audit or review of the financial statements at the quarterly audit committee meetings, as well as other communication matters required by relevant laws and regulations. If there are special circumstances, they can also immediately report to the audit committee members. 

(1) Communication between independent directors and internal audit supervisors in 2021:

Date Communication matters Communicate results
2021-03-25 Implementation of the audit plan in the fourth quarter of 2020 Noted
2021-03-25 The internal control system declaration case during the special review period of the internal control system After deliberation, send to the board of directors for resolution
2021-03-25 Revised the company's "Sales and Collection Cycle-ATM Collection Operations", "Sales and Collection Cycle-Credit Card Payment Operations", "Sales and Collection Cycles-Superstore Pickup and Payment Collection Operations", "Sales and Collection Payment cycle-cash on Delivery Collection Operation", "Sales and Collection Cycle-LINE Pay Collection Operation", "Sales and Collection Cycle-Consumer Refund Operation", "Sales and Collection Cycle-Accounts Receivable" "Payment and Collection Operations", "Payment Cycle-Collection and Payment of Customer Payment Operations", "Sales and Collection Cycle-Cashier Payment-Wire Transfer Payment" After deliberation, send to the board of directors for resolution
2021-05-14 Internal Audit Business Report for the First Quarter of 2021 Noted
2021-08-12 Internal Audit Business Report for the Second Quarter of 2021 Noted
2021-11-11 Internal Audit Business Report for the Third Quarter of 2021 Noted
2021-11-11 Audit plan for 2022 After deliberation, send to the board of directors for resolution

(2) Communication between independent directors and certified accountants in 2021:

Date Communication matters Communicate results
2021-03-25 2020 Annual Financial Statement Audit Results Report Noted
2021-05-14 Report on the review results of the financial statements for the first quarter of 2021 Noted
2021-08-12 Report on the audit results of the financial statements for the second quarter of 2021 Noted
2021-11-11 Report on the review results of the financial statements for the second quarter of 2021 Noted
2021-11-11 Review the independence and competence of certified accountants After deliberation, send to the board of directors for resolution