Page 56 - TSMC 2018 Annual Report

3 9 2 CPA’s Information
(1) Former CPAs
Date of Change
Approved by Board of Directors on
November 14 2017
In compliance with regulatory requirements on
on
rotation the engagement partner Yih-Hsin Kao was replaced by Mei-Yen Chiang starting from 2018 The co-signing partner remains to 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 Rejected by the the the Consignor or or CPAs
The Opinions other than Unmodified Opinion Opinion Issued in in in the the Last Two Years and the the Reasons for the the Said Opinions (Note)
None
None
Consignor Not available
Not available
Accounting principle or practice Disclosure of financial statements Auditing scope or procedures Others
V
Is there any disagreement in in opinion with the the issuer
Yes
No Explanation Supplementary Disclosure Disclosure (Disclosures Specified 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 Unqualified Opinion” Opinion” be replaced by “An “An Unmodified Opinion” Opinion” (2) Successor CPAs
Accounting Firm CPA Date of Engagement
Prior to the the Formal Engagement
Any Inquiry or or or or Consultation on
on
on
the the Accounting Accounting Treatment or or or or Accounting Accounting Principles for Specific Transactions and the the Type of Audit Opinion that Might be Rendered on
on
on
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 Board of Directors 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
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