Communication between the independent directors and the head of internal audit and the accountant
- The Company's Audit Committee consists of all independent directors. At least once a year, the accountants report to the independent directors, in the absence of the general directors and management, on the Company's financial condition and internal control audits, and communicate with them the impact of significant adjustments or amendments to laws and regulations.
- At least once a year, in the absence of the general directors and management, the Company's auditor communicates with the independent directors about the auditor's report and its follow-up implementation.
Summary of Communication between Independent Directors and Accountants
| Date |
Discussion Items |
Discussion Results |
| 2022/11/09 |
- Auditor's Independence Statement
- The accountant describes the audit operations for the 2022 financial statement, including the scope of the Group's audits, the scope of internal control tests performed, the key audit items, and the contents of the customer declaration. The expected audit items and schedule are also included.
- Amendments to the IESBA Code, applicable to public interest individuals, and the proposed course of action are discussed.
- Impacts of recent amendments to securities, tax, and corporate governance laws.
|
- The Audit Committee approved the appointment of the accountants and compensation review for 2023 and submitted the results to the Board of Directors for approval.
- Independent Directors’Suggestion: None
|
| 2022/03/15 |
- The accountant explained the audit of the financial statements for 2021, and reported on the execution and results of internal control tests.
- Communication of key audit issues in the audit report.
- The scope of the audit and the audit opinions being issued by the accountant in the year 2021.
- Influenced by recent amendments to securities, tax, and corporate governance laws.
|
- The Audit Committee has approved the 2021 annual financial statements and submitted them to the Board of Directors for approval, followed by announcement and reporting as scheduled.
- Independent Directors’Suggestion: None
|
| 2021/03/18 |
- The accountant conducted an explanation regarding the audit of the Company's financial statements for the year 2020, and reported on the implementation and results of internal control tests.
- The scope of the audit and the audit opinions being issued by the accountant in the year 2020.
- ommunication of key audit issues in the audit report.
- Influenced by recent amendments to securities, tax, and corporate governance laws.
|
- The Audit Committee has approved the 2020 annual financial statements and submitted them to the Board of Directors for approval, followed by announcement and reporting as scheduled.
- Independent Directors’Suggestion: None
|
Summary of Communication between Independent Directors and Accountants
| Date |
Discussion Items |
Discussion Results |
|
2024/03/12
|
- Audit performance for the whole year of 2024.
|
- 1.The independent directors were fully informed of the subsequent proposed improvements.
- 2.Independent Directors’Suggestion: None
|
|
2024/03/14
|
- Audit performance for the whole year of 2023.
|
- The independent directors were fully informed of the subsequent proposed improvements.
- Independent Directors’Suggestion: None
|
|
2024/03/14
|
- Audit performance for the whole year of 2022.
|
- 1.The independent directors were fully informed of the subsequent proposed improvements.
- Independent Directors’Suggestion: None
|
| 2022/03/15 |
- Audit performance for the whole year of 2021.
|
- The independent directors were fully informed of the subsequent proposed improvements.
- Independent Directors’Suggestion: None
|
