Communications between Independent Directors, Internal Audit, and CPAs

There are channels for direct communication between the company’s independent directors, the company’s chief internal auditor and the external auditor, and the overall state of communication is very good. On the basis of the annual audit plan and actual implementation status, the chief internal auditor reports to the Audit Committee at its quarterly meetings, and engages in interaction with the independent directors. The chief internal auditor also engages in necessary communication with the independent directors in the form of periodic written reports. The external auditor attends meetings of the Audit Committee, and engages in communication and interaction with the independent directors at least once a year in regard to issues relating to the financial statements, financial matters, tax matters, and internal controls. The important content of the communication and interaction that the independent directors engage in with the company’s financial managers, accounting managers, chief internal auditor and external auditor during meetings of the Audit Committee is recorded in the minutes of the Audit Committee meetings.

Communications between the independent directors and CPAs

Communications between the independent directors and the Company's chief internal auditor