Page 61 - TSMC 2020 Annual Report

3 9 2 CPA’s information
(1) Former CPAs
Date of Change
Reasons and Explanation of Changes
State Whether the the the Appointment is Terminated or or or Rejected by the the the Consignor or or CPAs
The Opinions Other than Unmodified Opinion Opinion Issued in in in in the the the the Last Two Years and the the the the Reasons for the the Said Opinions Is Is There Any Disagreement in in Opinion with the Issuer
Supplementary Disclosure Disclosure (Disclosures Specified in Article 10 6 1 1 4~7 of the Standards)
Approved by BOD on November 10 2020 In compliance with regulatory requirements on on rotation the co-signing partner Yu-Feng Huang will be replaced by Shang-Chih Lin starting from 2021 The engagement partner will remain to be Mei-Yen Chiang Client
Status Appointment terminated automatically Appointment rejected (discontinued) None Yes
CPA Not available Not available Consignor Not available Not available Accounting principle or practice Disclosure of financial statements Auditing scope or procedures Others
(2) Successor CPAs
No ˇ Explanation None Deloitte & Touche
Mei-Yen Chiang and Shang-Chih Lin Approved by BOD on November 10 2020 None None Accounting Firm
CPA Date of Engagement
Prior to the the the Formal Engagement
Any Inquiry or or or or or Consultation on on on on the the the Accounting Accounting Treatment or or or or or or Accounting Accounting Principles for Specific Transactions and the the the the Type of Audit Opinion that Might be Rendered on on the Financial Report Written Opinions Opinions from from the the Successor CPAs
that are Different from from the the Former CPA’s Opinions Opinions (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 3 3 9 3 3 TSMC’s Chairman Directors Chief Chief Executive Officer Officer Chief 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 annually monitors the the independence of TSMC’s external auditor by conducting the the following evaluation standards and 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 audit audit and non-audit non-audit services conducted by the the auditor to to ensure that the the non-audit non-audit services do not influence the the results of the the audit 3 Ensure the audit partner rotates every five years
4 Annually evaluate the the the the independence of of the the the the external auditor auditor based on the the the the results of of the the the the auditor auditor survey regarding its financial interests commercial relations relations employment relations relations and etc 3 10 Material Information
Management Procedure
TSMC has established relevant procedures for for managing and disclosing material information
The responsible departments regularly remind all officers and and employees about the the the the need to comply with these procedures and and other applicable regulations when they become aware of any potential material information
information
and the possible need to publicly disclose such information
information
To ensure that our employees managers and and board directors are are aware of and 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 059