Regulations Governing the Exercise of Powers by Audit Committees of Public Companies Article 10
Discussions at an audit committee meeting shall be included in the meeting minutes, which shall faithfully record the following:1. Session, time, and place of meeting.2. Name of meeting chair.3. Attendance of independent director members at the meeting, specifying names and number of members present, excused, and absent.4. Names and titles of those attending the meeting as a nonvoting participant.5. Name of minutes taker.6. Matters reported.7. Agenda items: resolution method and result of each proposal; summary of the comments made by the independent director members on the audit committee and the experts and any other persons present at the meeting; the name of any independent director member possibly having an interest relationship as referred to in paragraph 1 of the preceding article, the essential content of the interest, the reasons why the director was required or not required to enter recusal, and the status of the recusal; and any objections or reservations expressed at the meeting.8. Extraordinary motions: Name of the mover; the resolution method and result of each proposal; summary of the comments made by the independent director members on the audit committee and the experts and any other persons present at the meeting; the name of any independent director member possibly having an interest relationship as referred to in paragraph 1 of the preceding article, the essential content of the interest, the reasons why the director was required or not required to enter recusal, and the status of the recusal; and any objections or reservations expressed at the meeting.9. Other matters required to be recorded.The attendance book forms a part of the minutes of each audit committee meeting and shall be well preserved for the duration of the existence of the company.The minutes of an audit committee meeting shall bear the signature or seal of both the meeting chair and the minutes taker, and a copy shall be distributed to each independent director member on the committee within 20 days after the meeting and be carefully preserved as important company records during the existence of the company.The production and distribution of the meeting minutes referred to in paragraph 1 may be made in electronic form.
中文原文 公開發行公司審計委員會行使職權辦法第10條
審計委員會之議事，應作成議事錄，議事錄應詳實記載下列事項：
一、會議屆次及時間地點。
二、主席之姓名。
三、獨立董事成員出席狀況，包括出席、請假及缺席者之姓名與人數。
四、列席者之姓名及職稱。
五、紀錄之姓名。
六、報告事項。
七、討論事項：各議案之決議方法與結果、委員會之獨立董事成員、專家及其他人員發言摘要、依前條第一項規定涉及利害關係之獨立董事成員姓名、利害關係重要內容之說明、其應迴避或不迴避理由、迴避情形、反對或保留意見。
八、臨時動議：提案人姓名、議案之決議方法與結果、委員會之獨立董事成員、專家及其他人員發言摘要、依前條第一項規定涉及利害關係之獨立董事成員姓名、利害關係重要內容之說明、其應迴避或不迴避理由、迴避情形、反對或保留意見。
九、其他應記載事項。
審計委員會簽到簿為議事錄之一部分，應於公司存續期間妥善保存。
議事錄須由會議主席及記錄人員簽名或蓋章，於會後二十日內分送委員會各獨立董事成員，並應列入公司重要檔案，於公司存續期間妥善保存。
第一項議事錄之製作及分發，得以電子方式為之。
一、會議屆次及時間地點。
二、主席之姓名。
三、獨立董事成員出席狀況，包括出席、請假及缺席者之姓名與人數。
四、列席者之姓名及職稱。
五、紀錄之姓名。
六、報告事項。
七、討論事項：各議案之決議方法與結果、委員會之獨立董事成員、專家及其他人員發言摘要、依前條第一項規定涉及利害關係之獨立董事成員姓名、利害關係重要內容之說明、其應迴避或不迴避理由、迴避情形、反對或保留意見。
八、臨時動議：提案人姓名、議案之決議方法與結果、委員會之獨立董事成員、專家及其他人員發言摘要、依前條第一項規定涉及利害關係之獨立董事成員姓名、利害關係重要內容之說明、其應迴避或不迴避理由、迴避情形、反對或保留意見。
九、其他應記載事項。
審計委員會簽到簿為議事錄之一部分，應於公司存續期間妥善保存。
議事錄須由會議主席及記錄人員簽名或蓋章，於會後二十日內分送委員會各獨立董事成員，並應列入公司重要檔案，於公司存續期間妥善保存。
第一項議事錄之製作及分發，得以電子方式為之。