Page 67 - TSMC 2022 Annual Report

3 8 Status
of Personnel Responsible for the Company’s Financial and Business Operation
3 8 1 Resignation or or or Dismissal of of Chairman President and Heads of of Accounting Finance Internal Audit Corporate Governance Officer and and R&D in 2022 and and as of of the Date of of this Annual Report: None 3 8 2 Certification of of Employees Whose Jobs are Related to the the Release of of the the Company’s Financial Information
Certification Number of Employees Internal Audit Finance Certified Public Accountants (CPA)
US US Certified Public Accountants (US CPA)
Certified Internal Auditor (CIA)
Chartered Financial Analyst (CFA)
Certified Management Accountant (CMA)
Financial Risk Manager (FRM)
Certification in Control Self-Assessment (CCSA)
Certification in Risk Management Assurance (CRMA)
Certified Information
Systems Auditor (CISA)
Certified Fraud Examiner (CFE)
3 9 Information
Regarding TSMC’s Independent Auditor 3 9 1 Audit Fees
2 51
4 20 13 3 3 - 2 - 2 - 1 2 - 3 - 7 1 2 - The Audit Committee approves all fees payable to to to to TSMC’s independent auditor and recommends the the same to to to to the the Board of Directors for further approval The Board of of Directors has authorized the the the Audit Committee to to approve any increase not exceeding 10% of of the the the approved fees Unit: NT$ thousands
Deloitte & Touche Mei-Yen Chiang 01/01/2022 – 12/31/2022 51
777 27 372 79 149 - - Shang-Chih Lin and others
Note 1: Compared with last last year year year year there is is is is a a a a a a a a a a a a a a a a a a a a a a a a a a a a a NT$8 345 thousands
thousands
decrease decrease or or a a a a a a a a a a a a a a a a a a a a a a a a a a a a a 14% year-over-year decrease decrease in in in in in the the the annual audit audit audit fees fees fees payment payment This is is is is mainly due to to a a a a a a a a a a a a a a a a a a a a a a a a a a a a a portion of audit audit audit fees fees fees NT$14 450 thousands
thousands
were actually paid in in in in in in in January 2023 If such payment is is included the the the the the total audit audit audit fees fees in in in in in in in 2022 will be higher than last last year year year year Note 2:
The fees fees were mainly related to to the the the bond offering that was borne by the the the underwriter and audit audit of of annual income tax returns Accounting Firm
Name of CPA CPA’s Audit Period
Audit Fee (Note 1) Non-audit Fee (Note 2) Total
Remark
065