Page 57 - TSMC 2018 Annual Report

3 3 9 3 3 TSMC’s Chairman Directors Chief Executive Officer Officer Chief Financial Officer Officer and Managers in in Charge of Its Finance and Accounting Operations Did Not Hold Any Positions within TSMC’s Independent Audit Firm or Its Affiliates in the Most Recent Year 3 9 4 Evaluation of the External Auditor’s Independence
The Audit Committee regularly monitors the independence of TSMC’s external auditor by conducting the following evaluation and reports the the same to to the the Board of Directors:
1 The auditor’s independence declaration
2 The Audit Committee pre-approves all audit audit and non-audit services conducted by the the auditor to to ensure that the the non- audit audit services do not influence the the results of the the audit audit 3 Ensure the audit partner rotates every five years
4 Annually evaluate the the independence of the the external auditor based on
the the results of the the auditor survey
3 10 Material Information
Management Procedure
TSMC has established relevant procedures for managing and disclosing material information The responsible departments regularly remind all officers and employees about the need to comply with these procedures and other applicable regulations when they become aware of any potential material information and the possible need to publicly disclose such information To ensure that our employees managers and board directors are aware of and comply with these relevant regulations TSMC has also established our “Insider Trading Policy” To reduce the risk of insider trading on-line training programs and live seminars are conducted periodically In addition employees can familiarize themselves with relevant internal policies and training articles by easily accessing TSMC’s Legal Organization intranet website 55