Establishment and Composition To strengthen oversight functions and enhance management performance, Aplus (the Company) elected three Independent Directors during the Extraordinary General Meeting on November 18, 2022. In accordance with the Securities and Exchange Act, an Audit Committee was established under the Board of Directors. The Committee is composed of all Independent Directors.
Responsibilities and Duties The primary mandate of the Audit Committee is to assist the Board in fulfilling its oversight responsibilities. Its scope of authority includes, but is not limited to: Review of financial statements and auditing processes. Evaluation of the internal control system’s effectiveness.Review of material asset acquisitions, disposals, and derivative transactions. Endorsement, guarantees, and lending of material funds.Offering or issuance of marketable securities.Regulatory compliance and legal risk management. Review of related-party transactions and potential conflicts of interest involving executives and directors. Corporate risk management and fraud investigation reports. The appointment, dismissal, or compensation of the external Certified Public Accountant (CPA). The appointment or dismissal of financial, accounting, or internal audit executives.
Meetings and Attendance The Audit Committee meets at least once per quarter. For detailed information regarding meeting frequencies and the attendance records of individual committee members, please refer to the Company's Annual Reports.
Current Term of Office: June 30, 2025 – June 29, 2028.
•Member：Wen-Chun Hung(Convener)
•Member：Hsiao-Wen Wang
•Member：Kuo-Chi Lin
Independent Directors
Independent Directors
Independent Directors
All members possess operational judgment, accounting and financial analysis, business management, crisis management, industry knowledge, international market perspective and leadership and decision-making capabilities, and the three Independent Directors have professional backgrounds in law, accounting and finance, respectively.
Since 2022, three Independent Directors have been established, accounting for 43%, and the three Independent Directors are serving a second term and have tenure of less than four years.
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Job title |
Independent Director |
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Name |
Wen-Chun Hung |
Hsiao-Wen Wang |
Kuo-Chi Lin |
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Gender |
Male |
Female |
Male |
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Age |
51-60 |
51-60 |
51-60 |
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Nationality |
R.O.C. |
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Concurrently serving as an employee of the Company |
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Length of tenure as an independent director |
Under 4 years |
Under 3 years |
Under 3 years |
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Professional background |
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Industry experience |
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|
V |
|
Law |
V |
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|
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Accounting |
|
V |
|
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Finance |
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V |
V |
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Professional knowledge and skills |
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Operational judgment |
V |
V |
V |
|
Accounting and financial analysis ability |
V |
V |
V |
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Business management |
V |
|
V |
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Crisis management |
V |
V |
V |
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Industry knowledge |
V |
V |
V |
|
International market perspective |
V |
V |
V |
|
Leadership and decision-making |
V |
V |
V |
