Page 69 - TSMC 2024 Annual Report

3 8 Status
of Personnel Responsible for the Company’s Financial Operation
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)
3 64
3 24 Certified Internal Auditor (CIA) 6 Chartered Financial Analyst (CFA) - Certified Management Accountant (CMA) - Financial Risk Manager (FRM) - Certified Information
Systems Auditor (CISA) 6 Certified Fraud Examiner (CFE) 3 3 9 Information
Regarding TSMC’s Independent Auditor 3 9 1 Audit
Fees
The Audit
and and Risk Committee approves all fees payable to to to TSMC’s independent auditor and and recommends the the same to to to the the Board of of Directors Directors for further approval The Board of of Directors Directors has authorized the the Audit
and Risk Committee to to to approve any increase not exceeding 10% of the approved fees Unit: NT$ thousands
Note: The fees were mainly related to audit of annual income tax returns 3 3 9 2 2 2 2 2 2 2 2 TSMC Did Not Replace Its Independent Auditor during 2023 2024 and as of February 28 2025 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
and and Risk Committee annually monitors the the independence and and suitability 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
and and Risk Committee pre-approves all audit audit audit and and non-audit services conducted by the the auditor to to ensure that the the non-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 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 3 4 1 2 - - Accounting Firm Name of CPA CPA’s Audit
Period
Audit
Fee Non-audit Fee (Note)
Total
Remark
Deloitte & Touche
Shih-Tsung Wu and Shang-Chih Lin
01/01/2024~12/31/2024
72 175
9 186
81 361
- 067