Page 68 - TSMC 2022 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 (Note)
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 8 2022
In compliance with regulatory requirements on
on
rotation the engagement partner Mei-Yen Chiang will be replaced by Shih-Tsung Wu starting from 2023 The co-signing partner will remain to be Shang-Chih Lin Status
Client
CPA Not available
Not available
Consignor Not available
Not available
Accounting principle or practice
Disclosure of financial statements
Auditing scope or procedures
Others
Appointment terminated automatically
Appointment rejected (discontinued) None
Yes
No ˇ
Explanation None
(2) Successor CPAs
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 Deloitte & Touche
Shih-Tsung Wu and Shang-Chih Lin Approved by BOD on
November 8 2022
None
None
066
(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 and Suitability
The Audit Committee annually monitors the the independence and Suitability
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 the independence and and suitability of of the the the the the external auditor auditor based on
the the the the the results of of the the the the the auditor auditor survey and and the the the the the Audit Quality Indicator (AQI) released by Financial Supervisory Commission (FSC) regarding its financial interests commercial relations relations employment relations relations etc