Independent directors communicating separately with the head of internal audit and the accountant

Year 114 Communication Records Between the Audit Committee, Attesting CPAs and Chief Internal Auditor

Meeting Date	Communication Topics	Suggestions from Independent Directors
114.03.07	One-on-one communication between independent directors and the chief internal auditor: 1. Report on the execution of internal audit activities 2. Discussion on the effectiveness of the Company’s internal control system for Year 113 and the “Statement on Internal Control System” Communication items between independent directors, CPAs and internal audit: 1. Scope of work of the CPAs and communication timetable 2. Matters communicated with those charged with governance upon completion of the Year 113 audit 3. Other communication matters 4. Independence of the CPAs 5. Audit quality indicators 6. Recent information sharing	The independent directors expressed no comments or suggestions.
114.05.09	One-on-one communication between independent directors and the chief internal auditor: - Report on the execution of internal audit activities Communication items between independent directors, CPAs and internal audit: 1. Scope of work of the CPAs and communication timetable 2. Matters communicated with those charged with governance upon completion of the Year 114 Q1 review 3. Introduction to IFRS 18	The independent directors expressed no comments or suggestions.

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Year 112 Communication Records Between the Audit Committee, Attesting CPAs and Chief Internal Auditor

Meeting Date	Communication Topics	Suggestions from Independent Directors
112.03.10	One-on-one communication between independent directors and the chief internal auditor: 1. Report on the execution of internal audit activities 2. Discussion on the effectiveness of the Company’s internal control system for Year 111 and the “Statement on Internal Control System” Communication items between independent directors, CPAs and internal audit: 1. Matters communicated with those charged with governance upon completion of the Year 111 audit 2. Year 112 Q1 review plan 3. Recent information sharing ─ Major changes in sustainability-related regulations and future changes in annual report disclosure requirements ─ Key amendments to Year 112 corporate governance evaluation indicators	The independent directors expressed no comments or suggestions.
112.05.05	One-on-one communication between independent directors and the chief internal auditor: 1. Report on the execution of internal audit activities Communication items between independent directors, CPAs and internal audit: 1. Scope of work of the CPAs 2. Matters communicated with those charged with governance upon completion of the Year 112 Q1 review	The independent directors expressed no comments or suggestions.
112.08.04	One-on-one communication between independent directors and the chief internal auditor: 1. Report on the execution of internal audit activities Communication items between independent directors, CPAs and internal audit: 1. Scope of work of the CPAs 2. Matters communicated with those charged with governance upon completion of the Year 112 Q2 review 3. Updates to company and securities-related regulations and the Company’s responses	The independent directors expressed no comments or suggestions.
112.11.03	One-on-one communication between independent directors and the chief internal auditor: 1. Report on the execution of internal audit activities 2. Revision of the Company’s “Procedures for Handling Internal Material Information” Communication items between independent directors, CPAs and internal audit: 1. Scope of work of the CPAs and communication timetable 2. Matters communicated with those charged with governance upon completion of the Year 112 Q3 review 3. Roles and responsibilities of the CPAs 4. Year 113 audit plan 5. Independence of the CPAs 6. Other information sharing	The independent directors expressed no comments or suggestions.
112.12.15	One-on-one communication between independent directors and the chief internal auditor: 1. Report on the execution of internal audit activities 2. Discussion of the Year 113 audit plan	The independent directors expressed no comments or suggestions.

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Minutes of the 2nd Communication Meeting Between Independent Directors and CPAs in Year 111

Meeting time: 民國111年04月29日 (Friday) 1:30 p.m.

Meeting venue: Company meeting room, No. 92, Keji 5th Road, Annan District, Tainan City

Attendees: Independent directors – 林立偉, 林志聰, 黃俊農, 林能暉

　　　　　PwC Taiwan – Manager 陳虹諭

In attendance: Accounting officer – 洪章億; Chief internal auditor – 周省輝

Minutes prepared by: 張娜芬

1.　Items explained and communicated: (reported by Manager 林怡妘 of PwC Taiwan)

Explanation:

Dear members of the Audit Committee, (reported by Manager 林怡妘)

The CPAs have been engaged by G&E Herbal Biotechnology Co.,Ltd. and have completed the review of the Company’s 民國111年度第一季 financial report.

During the review process, the CPAs communicated with the Company’s management regarding issues identified and proposed adjustments.

In addition, the CPAs respectfully request that the committee members carefully review the section “Matters communicated with those charged with governance upon completion of the review” in Part IV of this report.

I. Items explained in this communication: (please refer to Attachment 1)

1. Responsibilities of management and auditors

2. Scope of work of the CPAs

3. Independence of the CPAs

4. Matters communicated with those charged with governance upon completion of the review

CPAs: Do the committee members have any questions regarding the items explained in this communication?

Audit Committee members: No comments.

CPAs: We would like to express our utmost gratitude for the great assistance and cooperation extended by the relevant departments and personnel of your Company during the course of this review engagement. If there are no further questions, this communication meeting is hereby concluded. Thank you very much for taking the time to attend.

Minutes of the 1st Communication Meeting Between Independent Directors and CPAs in Year 111

Meeting time: 民國111年03月18日 (Friday) 1:00 p.m.

Meeting venue: Company meeting room, No. 92, Keji 5th Road, Annan District, Tainan City

Attendees: Independent directors – 林立偉, 林志聰, 黃俊農, 林能暉

　　　　　PwC Taiwan – CPA 田中玉, Manager 林怡妘

In attendance: Accounting officer – 洪章億; Chief internal auditor – 周省輝

Minutes prepared by: 張娜芬

1.　Items explained and communicated: (reported by Manager 林怡妘 of PwC Taiwan)

Explanation:

Dear members of the Audit Committee, (reported by Manager 林怡妘)

The CPAs have been engaged by G&E Herbal Biotechnology Co.,Ltd. and have completed the audit of the Company’s 民國110年度 financial statements.

During the audit process, the CPAs communicated with the Company’s management regarding issues identified and proposed adjustments. In addition, the CPAs respectfully request that the committee members carefully review the section “Matters communicated with those charged with governance upon completion of the audit” in Part IV of this report.

I. Items explained in this communication: (please refer to Attachment 1)

1. Responsibilities of management and auditors

2. Scope of work of the CPAs

3. Independence of the CPAs

4. Matters communicated with those charged with governance upon completion of the audit

CPAs: Do the committee members have any questions regarding the items explained in this communication?

Audit Committee members: No comments.

CPAs: We would like to express our utmost gratitude for the great assistance and cooperation extended by the relevant departments and personnel of your Company during the course of this audit engagement. If there are no further questions, this communication meeting is hereby concluded. Thank you very much for taking the time to attend.

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