PART II 128 Changes in Internal Control Over Financial Reporting  There were no changes in our internal control over financial reporting that occurred during the year ended  December 31, 2010 that have materially affected, or are reasonably likely to materially affect, our internal control  over financial reporting.  ITEM 16A. AUDIT COMMITTEE FINANCIAL EXPERT  ITEM 16B. CODE OF ETHICS  ITEM 16C. PRINCIPALACCOUNTANT FEES AND SERVICES  Chung-Fern Wu is our audit committee financial expert and independent director. See “Item 6. Directors,  Senior Management and Employees—C. Board Practices.”  We have adopted a Code of Ethics and Ethical Corporate Management Best Practice Principles that applies  to our directors, supervisors, employees and officers, including our chief executive officer and chief financial  officer. We have posted a copy of our Code of Ethics and Ethical Corporate Management Best Practice Principles  on our investor relations website at  http://www.cht.com.tw/CHTFinalE/Web/AboutUS.php?CatID=911 and  http://www.cht.com.tw/CHTFinalE/Web/AboutUS.php?CatID=915, respectively.  The following table sets forth the aggregate fees by categories specified below in connection with certain  professional services rendered by Deloitte & Touche, our principal accountant for the years indicated. We did not  pay any other fees to Deloitte & Touche during the periods indicated below.  For the year ended December 31, 2008 2009 2010 (in millions) Audit fees (1) NT$ 83.1  NT$ 100.0  NT$ 95.3  US$   3.3  Audit-related fees (2) — — — — Tax fees (3) — — — — All other fees (4) — — 4.1  0.1  (1) “Audit fees” means the aggregate fees billed in each of the fiscal years listed for professional services  rendered by our principal accountant for the audit of our annual consolidated financial statements or  services that are normally provided by the auditors in connection with statutory and regulatory filings or  engagements.  (2) “Audit-related fees” means the aggregate fees billed in each of the fiscal years listed for assurance and  related services by our principal accountant that are reasonably related to the performance of the audit  or review of our consolidated financial statements and are not reported under “Audit fees.” Services  comprising the fees disclosed under the category of “Audit related fees” involve principally the issuance of  agreed upon procedures letters.  (3) “Tax fees” means the aggregate fees billed in each of the fiscal years listed for professional services  rendered by our principal accountant for tax compliance, tax advice and tax planning. Services comprising  the fees disclosed under the category of “Tax Fees” involve tax advice.  (4) “All other fees” means the aggregate fees billed in each of the last two fiscal years for products and services  provided by our principal accountant other than the services reported in items (1) to (3) above. The amount  for the year ended December 31, 2010 mainly consisted of professional services rendered by the Deloitte &  Touche for IFRS adoption.  All audit and non-audit services provided by Deloitte & Touche were pre-approved by our audit committee  according to the revised Rule 2-01(c) (7) of Regulation S-X, entitled “Audit Committee Administration of the  Engagement”, that served to strengthen requirements regarding auditor independence. 