Each board member shall possess the indispensable knowledge, skill, and experience to perform their duties; the capabilities with which the Board as a whole shall equip include the followings: business acumen, knowledge of accounting and financial analysis, business management, crisis management, industry knowledge, global perspective, leadership and decision-making.
At least one among the independent directors of the Company shall be an accounting or finance professional.

The Audit Committee assists the Board of Directors in performing its supervision functions. It is also responsible for tasks defined by the Company Act, Securities and Exchange Act and other relevant regulations.

The Committee’s duty and responsibility includes the following items: supervising the financial reporting of the Company, internal audit, internal control of the Company, material transactions of assets and derivatives, loans, endorsements, guarantees, engaging and removing the Company’s independent auditors and accessing such auditors’ compensation and independence, and appointing or removing managers of finance, accounting and internal audit divisions.

The Remuneration Committee assists the Board in discharging its responsibilities related to Lemtech’s compensation and benefits policies, plans and programs, and in the evaluation and compensation of Lemtech’s directors of the Board and executives.
The members of the Remuneration Committee are appointed by the Board as required by R.O.C. law. According to Lemtech’s Remuneration Committee Charter, the Committee shall consist of no fewer than three independent directors of the Board.