Committee

Audit Committee
The Company’s Audit Committee was set up in December 2021. The Audit Committee shall faithfully carry out the following duties and submit any proposals to Board of Directors meeting for discussions.

1. To establish or amend the internal control system and the evaluation of the effectiveness of the internal control system in accordance with Article 14.1 of the Securities and Exchange Act.
2. To establish or amend procedures for handling significant financial transactions involving the acquisition or disposal of assets, derivative transactions, lending of funds to others, or endorsement or guarantee for others in accordance with Article 36.1 of the Securities and Exchange Act.
3. Matters involving the directors' own interests.
4. Significant asset or derivative transactions.
5. Significant lending of funds, endorsements or guarantees.
6. Raising, issuance or private placement of securities of an equity nature.
7. Appointment, termination or compensation of CPAs.
8. Appointment or removal of financial, accounting or internal audit officers.
9. Annual financial statements and semi-annual financial statements
10. Other significant matters as stipulated by the Company or the competent authorities.

The audit committee shall convene a regular meeting at least every quarter. Please refer to J&V annual reports for documentation on the audit committee meetings and the attendance of each committee member.
Title Name
Independent DirectorWu, Ching-Sung (Convener)
Independent DirectorKuo, Hui-Lan
Independent DirectorTang, Chia-Liang
Independent DirectorChen,Chi-Chang
Year
Implementation and results of the performance evaluation


Communication between Independent Directors and Internal Auditor

1. Periodic: Report the findings in audits and the status of improvement on irregularities to the Audit Committee every quarter and enhance the contents of auditing tasks in accordance with their instructions to ensure the effectiveness of the internal control system.
2. Non-periodic: Use telephone, email, or face-to-face communication to communicate discoveries in the audits and how to continuously increase the value of audits. In the event of material violation, the Independent Directors shall be notified immediately.

Communication between the CPAs and the Audit Committee:

1. Periodic: The CPAs shall communicate with the Audit Committee on the audit plan, execution status, and results in the periods before and after the semi-annual and annual audit reports.
2. Non-periodic: Meetings may be arranged in the event that operations or internal controls require immediate communication on related cases.
top