Company: GGR
Filing Date: 2025-03-31
Form Type: 20-F
Source: 0001886190-25-000017
Chunk: 156

Company: Gogoro Inc.
Filing Date: 2025-03-31
Form: 20-F
Item: Item 16
Chunk 156
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ITEM 16.A.    AUDIT COMMITTEE FINANCIAL EXPERT
Our board of directors has determined that Hui-Ming Cheng qualifies to serve as an “audit committee financial expert” as defined under the SEC rules, and has the requisite financial sophistication as defined under the applicable Nasdaq rules and regulations. Hui-Ming Cheng also qualifies as an independent director under the corporate governance standards of the Nasdaq listing requirements and the audit committee independence requirements of Rule 10A-3 of the Exchange Act.
ITEM 16.B.    CODE OF ETHICS
We have adopted a Code of Business Conduct and Ethics that applies to all of our employees, officers and directors, including those officers responsible for financial reporting. Our Code of Business Conduct and Ethics is available on our website (https://investor.gogoro.com/corporate/corporate-governance/). We intend to disclose any amendment to the code, or any waivers of its requirements, in our Annual Report on Form 20-F.
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ITEM 16.C.    PRINCIPAL ACCOUNTANT FEES AND SERVICES
The following table sets forth the aggregate fees by the categories specified below in connection with certain professional services rendered by Deloitte & Touche (PCAOB ID No. 1060), our principal external auditors, for the years indicated. We did not pay any other fees to our principal external auditors during the years indicated below. 

                                            For the Year Ended December 31,
2024                                                                   2023
                                                             (in thousands)
Audit fees(1)              $1,024                                $801      
Tax fees(2)                    52                                  48      
All other fees(3)               —                                   3      
Total                      $1,076                                $852      
________________________________________
Note:
(1)“Audit fees” means the aggregate fees billed for professional services rendered by our principal external auditors for the audits of our annual consolidated financial statements, review of the consolidated financial statements, statutory audits of certain subsidiaries, and review of SEC filings documents.
(2)“Tax fees” means the aggregate fees billed in each of the fiscal years listed for professional services rendered by our principal external auditors for tax compliance related services.
(3)“All other fees” means the annual license fees for use of accounting search tool searching for IFRS and studies of SEC-related rules and regulations.
The policy of our audit committee is to pre-approve all audit and non-audit services provided by Deloitte & Tou