Information Regarding TSMC’s Independent Auditor | Corporate Governance

Annual Reports > 2013 > Corporate Governance > Information Regarding TSMC’s Independent Auditor

Information Regarding TSMC’s Independent Auditor

Audit Fees

Unit: NT$ thousands

Accounting Firm	Name of CPA	Audit Fee	Non-audit Fee					Whether the CPA’s Audit Period Covers an Entire Fiscal Year			Note
Accounting Firm	Name of CPA	Audit Fee	System Design	Company Registration	Human Resource	Others (Note 2)	Subtotal	Yes	No	Audit Period	Note
Deloitte & Touche	Yi-Hsin Kao, Hung-Wen Huang, and others	69,369	-	235	-	3,354	3,589	V			Note 1

Note 1:	Article 10-4 of Regulation Governing Information to be published in Annual Report of Public Companies was not applicable to TSMC.
Note 2:	Fees mainly related to IFRS adoption project.

Due to relevant regulatory requirements on rotation, Deloitte & Touche has rotated audit partners for TSMC in 2013.

TSMC’s Chairman, Chief Executive Officer, Chief Financial Officer, and managers in charge of its finance and accounting operations did not hold any positions within TSMC’s independent audit firm or its affiliates during 2013.