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THE CORPORATE GOVERNANCE REPORT
7776
3. IN
F
ORMATION ON CPA PRO
F
ESSIONAL
F
EES
:
(1) Wh
e
n non-
a
ud
i
t
f
ee
s p
a
i
d
t
o
t
h
e
c
e
r
t
i
f
i
e
d pub
li
c
a
cc
oun
t
a
n
t
,
t
o
t
h
e
a
cc
oun
t
i
ng
f
i
rm o
f
t
h
e
c
e
r
t
i
f
i
e
d pub
li
c
a
cc
oun
t
a
n
t
,
a
nd/or
t
o
a
ny
a
ff
ili
a
t
e
d
e
n
t
e
rpr
i
s
e
o
f
su
c
h
a
cc
oun
t
i
ng
f
i
rm
a
r
e
e
qu
i
v
a
l
e
n
t
t
o on
e
qu
a
r
t
e
r or mor
e
o
f
t
h
e
a
ud
i
t
f
ee
s p
a
i
d
t
h
e
r
e
t
o,
t
h
e
a
moun
t
s o
f
bo
t
h
a
ud
i
t
a
nd
non-
a
ud
i
t
f
ee
s
a
s w
e
ll
a
s d
e
t
a
il
s o
f
non-
a
ud
i
t
s
e
rv
i
c
e
s sh
a
ll
b
e
d
i
s
c
l
os
e
d
Whether the CPA's Audit Period
Non-Audit Fee Covers an Entire Fiscal Year
System Company Human Others Subtotal Yes No Audit Peilod
Accounting Firm Name of CPA Audit Fee Design Registration Resource (note 1) Note
Deloitte & Touche Ming-Hsien Yang 6,220,000 - 123,000 10,000 1,480,000 7,833,000
Kwan-Chung Lai
N
ote 1: Please record non-audit fees separately according to service ite
m
. If non-audit fees indicated under
"
O
ther
"
constitute 25 percent of total non-audit fees, the nature of those service ite
m
s shall
be indicated in the
R
e
m
arks colu
m
n.
(2) Wh
e
n
t
h
e
c
omp
a
ny
c
h
a
ng
e
s
i
t
s
a
cc
oun
t
i
ng
f
i
rm
a
nd
t
h
e
a
ud
i
t
f
ee
s p
a
i
d
f
or
t
h
e
f
i
s
c
a
l
y
ea
r
i
n
wh
i
c
h su
c
h
c
h
a
ng
e
t
oo
k
p
l
a
c
e
a
r
e
l
ow
e
r
t
h
a
n
t
hos
e
f
or
t
h
e
pr
e
v
i
ous y
ea
r,
t
h
e
r
e
du
c
t
i
on
i
n
t
h
e
a
moun
t
o
f
a
ud
i
t
f
ee
s, r
e
du
c
t
i
on p
e
r
c
e
n
t
a
g
e
,
a
nd r
ea
son(s)
t
h
e
r
e
f
or sh
a
ll
b
e
d
i
s
c
l
os
e
d.
HTC did not change its accounting firm.
(3) Wh
e
n
t
h
e
a
ud
i
t
f
ee
s p
a
i
d
f
or
t
h
e
c
urr
e
n
t
y
ea
r
a
r
e
l
ow
e
r
t
h
a
n
t
hos
e
f
or
t
h
e
pr
e
v
i
ous
f
i
s
c
a
l
y
ea
r by
15 p
e
r
c
e
n
t
or mor
e
,
t
h
e
r
e
du
c
t
i
on
i
n
t
h
e
a
moun
t
o
f
a
ud
i
t
f
ee
s, r
e
du
c
t
i
on p
e
r
c
e
n
t
a
g
e
,
a
nd
r
ea
son(s)
t
h
e
r
e
f
or sh
a
ll
b
e
d
i
s
c
l
os
e
d.
Audit fee of year 2007 is higher than previous year.
4. IN
F
ORMATION ON REPLACEMENT O
F
CERTI
F
IED PUBLIC ACCOUNTANT
:
I
f
t
h
e
c
omp
a
ny h
a
s r
e
p
l
a
c
e
d
i
t
s
c
e
r
t
i
f
i
e
d pub
li
c
a
cc
oun
t
a
n
t
w
i
t
h
i
n
t
h
e
l
a
s
t
t
wo
f
i
s
c
a
l
y
ea
rs or
a
ny subs
e
qu
e
n
t
i
n
t
e
r
i
m
p
e
r
i
od,
i
t
sh
a
ll
d
i
s
c
l
os
e
t
h
e
f
o
ll
ow
i
ng
i
n
f
orm
a
t
i
on
(1) R
e
g
a
rd
i
ng Th
e
F
orm
e
r C
e
r
t
i
f
i
e
d Pub
li
c
A
cc
oun
t
a
n
t
Date of replacement 10/29/2007
Reason and specifying of replacement Due to adjustments in the managerial organization at Deloitte & Touche,
the certifying CPAs have been changed from Tze-Chun Wang, CPA and
Kwan-Chung Lai, CPA to Ming-Hsien Yang, CPA and Kwan-Chung Lai, CPA.
Specifying whether it was the certified public accountant that Concerned Person
voluntarily ended the engagement or declined further engagement Condition Accountant Appointer
voluntarily ended the engagement
discontinued the engagement.
Issued an audit report expressing other than an unqualified opinion during None
the two most recent years, furnish the opinion and reason.
Indicate whether there was any disagreement between the company Affirmative Accounting principles or practices
and the former certified public accountant Financial report disclosure
Auditing scope or procedure
Other
Negative
Description
Disclose the information (Other matters required for disclosure under None
Article 10, subparagraph 5, item 1, point 4 of the Regulations Governing
Information to be Published in Annual Reports of Public Companies).
(2) R
e
g
a
rd
i
ng Th
e
Su
cc
e
ssor C
e
r
t
i
f
i
e
d Pub
li
c
A
cc
oun
t
a
n
t
Name of the accounting firm Deloitte & Touche
Name of the certified public accountant Ming-Hsien Yang, Kwan-Chung Lai
Date of engagement 10/29/2007
If prior to the formal engagement of the successor certified public accountant, the company consulted the newly None
engaged accountant regarding the accounting treatment of or application of accounting principles to a specified
transaction, or the type of audit opinion that might be rendered on the company's financial report, the company shall
state and identify the subjects discussed during those consultations and the consultation results.
The company shall consult and obtain written views from the successor certified public accountant regarding the matters None
on which the company did not agree with the former certified public accountant, and shall make disclosure thereof.
(3) R
e
p
l
y L
e
tt
e
r
f
rom Th
e
F
orm
e
r CPA R
e
g
a
rd
i
ng Th
e
M
a
tt
e
rs Und
e
r Ar
t
i
c
l
e
10, Subp
a
r
a
gr
a
ph 5,
I
t
e
m 1,
a
nd Ar
t
i
c
l
e
10, Subp
a
r
a
gr
a
ph 5, I
t
e
m 2, Po
i
n
t
3 o
f
Th
e
s
e
Th
e
R
e
gu
l
a
t
i
ons Gov
e
rn
i
ng
In
f
orm
a
t
i
on
t
o B
e
Pub
li
sh
e
d
i
n Annu
a
l
R
e
por
t
s o
f
Pub
li
c
Comp
a
n
i
e
s
None
CORPORATE G OVERNA NCE
l
CPA PRO
F
ESSIONAL
F
EES
l
REPLACEMENT O
F
CPA
l
IV
Transfer pricing report,
international tax
consultation,review of
shareholders
'
m
eeting annual
report, and CPA opinion on
earnings capitalization.