1. Communication Protocol with External Auditors

Regular meetings, at least annually, are scheduled between Independent Directors, Audit Committee members, and Certified Public Accountants (CPAs). These meetings, or formal written correspondences, serve as platforms for CPAs to provide comprehensive reports on the company's financial status, including the status of domestic and international subsidiaries, overall operational performance, and the efficacy of internal control audits to Independent Directors and Audit Committee members. Discussions encompass significant adjustments to financial records and the implications of regulatory updates. In the event of critical anomalies, meetings can be convened accordingly.

2. Communication Protocol with Internal Audit Management

Monthly
To foster a culture of continuous improvement, our Internal Audit Supervisor submits monthly reports electronically to the Audit Committee. These reports detail the preceding month's audit activities and progress in addressing identified areas for enhancement. The Audit Committee reviews these reports and, if necessary, communicates queries or directives to the Internal Audit Supervisor via various channels, such as telephone, fax, or email.

Quarterly
Additionally, quarterly meetings, held at least once per quarter, are convened between the Internal Audit Supervisor, Independent Directors, and Audit Committee members. These meetings serve as forums for reporting on the execution of internal audit procedures and the operational effectiveness of internal controls. Like with external audit communication, these meetings can be called at any time to address urgent matters.