HTC 2008 Annual Report Download - page 42

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IV. CO RPO RATE GOVERN AN CE
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(10) A Summary of Resignations and Dismissals, during the most recent fiscal year or during the
current fiscal year up to the date of printing of the annual report, of Persons Connected with The
Company's Financial Report (Including The Chairman of The Board of Directors, General
Manager, Principal Accounting Officer, and Chief Internal Auditor):
Item Resolution
Type of personnel changed Principal Accounting Officer
Date of board meeting 98/04/30 (Effective date)
Name and title of the replaced person Clement Lin, Director of Finance and Accounting Division
Name and title of the replacement James Chen, Controller of Finance and Accounting Division
Reason for the change For job rotation
3. INFORMATION ON CPA PROFESSIONAL FEES :
(1) When non-audit fees paid to the certified public accountant, to the accounting firm of the
certified public accountant, and/or to any affiliated enterprise of such accounting firm are
equivalent to one quarter or more of the audit fees paid thereto, the amounts of both audit and
non-audit fees as well as details of non-audit services shall be disclosed
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 9,260,000 - 356,000 - 1,570,000 1,926,000 √Transfer pricing report,
Kwan-Chung Lai international tax
consultation, review
of shareholders' meeting
annual report, and CPA
opinion on earnings
capitalization.
Note 1: Please record non-audit fees separately according to service item. If non-audit fees indicated under "Other" constitute 25 percent of total non-audit fees, the nature of those service items shall
be indicated in the Remarks column.
(2) When the company changes its accounting firm and the audit fees paid for the fiscal year in
which such change took place are lower than those for the previous year, the reduction in the
amount of audit fees, reduction percentage, and reason(s) therefor shall be disclosed.
HTC did not change its accounting firm.
(3) When the audit fees paid for the current year are lower than those for the previous fiscal year by
15 percent or more, the reduction in the amount of audit fees, reduction percentage, and
reason(s) therefor shall be disclosed.
Audit fee of year 2008 is higher than previous year.
2OO 8 HTC AN N UAL REPO RT
4. INFORMATION ON REPLACEMENT OF CERTIFIED PUBLIC ACCOUNTANT :
If the company has replaced its certified public accountant within the last two fiscal years or any subsequent interim
period, it shall disclose the following information
(1) Regarding the former certified public accountant
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 Wang, Tze-Chun, CPA and Lai,
Kwan-Chung, CPA to Yang, Ming-Hsien, CPA and Lai, Kwan-Chung, 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 Yes Accounting principles or practices
and the former certified public accountant Financial report disclosure
Auditing scope or procedure
Other
No √
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) Regarding the successor certified public accountant
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 engaged None
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) Response letter from the former CPA regarding the matters under Article 10, subparagraph 5,
item 1, and Article 10, subparagraph 5, item 2, of these the Regulations Governing Information
to be Published in Annual Reports of Public Companies.
None
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