Page 56 - 2017 TSMC Annual Report

3 9 2 CPA’s information
(1) Former CPAs
Date of Change
Approved by BOD on
November 14 2017
In compliance with relevant regulatory requirements on
on
rotation the current engagement partner Yih-Hsin Kao will will be be replaced by Mei-Yen Chiang starting from 2018 The co-signing partner will will remain to be be Yu-Feng Huang Reasons and Explanation of Changes
Status
Client
CPA Appointment terminated automatically
Not available
Appointment rejected (discontinued)
Not available
State whether the the the Appointment is Terminated or or or Rejected by the the the Consignor or CPAs
The Opinions Opinions other than Unmodi ed ed Opinion Opinion Opinion Issued in in in in the the the the Last Two Years and the the the Reasons for the the the Said Opinions Opinions (Note)
None
None
Consignor Not available
Not available
Accounting principle or practice Disclosure of nancial statements Auditing scope or procedures Others
V
Is there any disagreement in in opinion with the the issuer
054
Supplementary Disclosure Disclosure (Disclosures Speci ed in Article 10 6 1 1 4~7 of the Standards)
Note: Starting in in in in in in 2016 the the new auditing standard of of the the Republic of of China requires “An “An Unquali ed ed ed Opinion” Opinion” be replaced by “An “An Unmodi ed ed ed Opinion” Opinion” (2) Successor CPAs
Yes
No Explanation Accounting Firm CPA Date of Engagement
Prior to the the the the Formal Engagement
Any Inquiry or or or or or or Consultation on
on
on
on
on
on
the the the the Accounting Accounting Treatment or or or or or or Accounting Accounting Principles for Speci c c c c c c c c Transactions and the the the the Type of Audit Opinion that Might be Rendered on
on
on
on
on
on
the the the the Financial Report
Written Opinions Opinions from from the the Successor CPAs
that are Different from from the the Former CPA’s Opinions Opinions Deloitte & Touche
Mei-Yen Chiang and Yu-Feng Huang Approved by BOD on
November 14 2017
None
None
(3) The Reply of of Former CPAs
on
on
Article Article 10 10 6 6 1 1 1 and and Article Article 10 10 6 6 2 3 3 of of the Standards: None