公司理念
通過AB-BNCT創新治療方案 讓病人獲得治癒、維持生活品質
Corporate Governance
Responsibilities of Audit Committee
Heron's Audit Committee is composed of all independent directors, with no fewer than 3 members. One member serves as the convener, and at least one member must have expertise in accounting or finance. Independent directors serve a term of 3 years and may be re-elected. The committee meets at least once per quarter and may convene additional meetings as needed.
The Audit Committee’s annual work priorities
-
Fair Presentation of Financial Statements
- Review of the financial report for the 2024 and the quarterly report for the 2025.
-
Selection (dismissal), independence and performance of certified accountants.
- Review of the competence and independence of the certified public accountant for the year 2025.
- Review of the audit fees paid to the CPA.
-
Effective implementation of the company's internal control.
- Review of the internal audit report, Statement of Internal Control for the Year 2024 , and the revision of the internal control system.
-
The company follows relevant laws and regulations.
Authority of Audit Committee
-
- Formulating or amending the internal control system in accordance with Article 14-1 of the Securities and Exchange Act
- Evaluating the effectiveness of the internal control system.
- Formulating or amending the procedures for handling significant financial and business activities, such as acquiring or disposing of assets, engaging in derivative transactions, lending funds to others, providing endorsements or guarantees, in accordance with Article 36-1 of the Securities and Exchange Act.
- Matters involving the interests of directors.
- Significant asset or derivative transactions.
- Significant lending of funds, endorsements, or guarantees.
- Fundraising, issuance, or private placement of equity-type securities.
- Appointment, dismissal, or remuneration of the certified public accountant.
- Appointment or dismissal of the financial, accounting, or internal audit supervisors.
- The annual financial report signed or stamped by the chairman, managers, and accounting supervisors, and the second-quarter financial report audited and certified by an accountant.
- Review risk management policy, procedures, organization, and supervise the implementation of risk management.
- Other significant matters as required by the company or regulatory authorities.
Member of Audit Committee
| Title | Name | Election date | Principal Academic Qualifications | Principal Work Experiences |
|---|---|---|---|---|
| Chairperson | Chyan Yang | 2025/01/14 |
|
|
| Member | Jay Hsieh | 2025/01/14 |
|
|
| Member | Chih-Chieh Lin | 2025/01/14 |
|
|
The Audit Committee's Operational Status
| Meeting Date | Agenda Items | Resolution |
|---|---|---|
| 2025/03/27 |
|
All attending Directors unanimously approved this motion. |
| 114/05/06 |
|
All attending Directors unanimously approved this motion. |
| 2025/07/24 |
|
All attending Directors unanimously approved this motion. |
The independent directors communicate with the chief of internal audit executive (CAE) and the independent auditor at the regular Audit Committee meetings and in the separate meetings.
-
- For special or significant matters, the independent directors can access the CAE or independent auditor for discussion anytime.
- Summary of the meeting agenda that was communicated between the independent directors and CAE is shown in the following :
