HTC 2009 Annual Report Download - page 35

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6968
CORPORATE GOVERNANCE
11. 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 2009/04/30 (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
III. INFORMATION ON CPA PROFESSIONAL FEES :
1. Scale of Information on CPA professional fees
Accounting Firm Name of CPA Audit Period Note
Deloitte & Touche Ming-Hsien Yang Kwan-Chung Lai Nine Months Ended September 30, 2009
Ming-Hsien Yang Tze-Chun Wang Years Ended December 31, 2009 Due to adjustments in the managerial organization at Deloitte & Touche, the certifying PAs
have been changed from Ming-Hsien Yang CPA and Kwan-Chung Lai CPA to
Ming-Hsien Yang CPA and Tze-Chun Wang CPA.
Unit:NT$ thousands
Item
Scale of Fee Audit Fee Non-Audit Fee Total Fee
Under NT$ 2,000,000
NT$ 2,000,000 ~ NT$ 4,000,000
NT$ 4,000,000 ~ NT$ 6,000,000
NT$ 6,000,000 ~ NT$ 8,000,000
NT$ 8,000,000 ~ NT$ 10,000,000
√
Over NT$ 10,000,000
√√
2. Information on CPA professional fees
> 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
Non-Audit Fee
System Company Human Others
Accounting Firm Name of CPA Audit Fee Design Registration Resource (note 1) Subtotal CPA's Audit Period Note
Ming-Hsien Yang Nine Months Ended Transfer pricing report,
Deloitte & Touche Kwan-Chung Lai 9,060 - 168 - 21,242 21,410 September 30, 2009 international tax
Ming-Hsien Yang Years Ended consultation, review of
Tze-Chun Wang December 31, 2009 shareholders' meeting
annual report, project
consultation 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.
> 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 pre-
vious 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.
> 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.
The audit fees paid for the current year are not lower than those for the previous fiscal year by 15 percent, and, therefore, there is no further explanation.
IV. 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 INTER-
IM PERIOD, IT SHALL DISCLOSE THE FOLLOWING INFORMATION
1. Regarding the former certified public accountant
Date of replacement 12/28/2009
Reason for replacement and specifying such reason Due to adjustments in the managerial organization at Deloitte & Touche, the
certifying CPAs have been changed from Ming-Hsien Yang CPA and
Kwan-Chung Lai CPA to Ming-Hsien Yang CPA and Tze-Chun Wang 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 None
during the two most recent years, furnish the opinion and reason.
Indicate whether there was any disagreement between the company and Yes Accounting principles or practices
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, Tze-Chun Wang
Date of engagement 12/28/2009
If prior to the formal engagement of the successor certified public accountant, the company consulted the None
newly 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 None
the successor certified public accountant regarding 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
V. WHERE THE COMPANY'S CHAIRPERSON, GENERAL MANAGER, OR ANY MANAGERIAL OFFICER IN CHARGE
OF FINANCE OR ACCOUNTING MATTERS HAS IN THE MOST RECENT YEAR HELD A POSITION AT THE
ACCOUNTING FIRM OF ITS CERTIFIED PUBLIC ACCOUNTANT OR AT AN AFFILIATED ENTERPRISE OF SUCH
ACCOUNTING FIRM, THE NAME AND POSITION OF THE PERSON, AND THE PERIOD DURING WHICH THE
POSITION WAS HELD, SHALL BE DISCLOSED.
None