62 John joined ABC Inc.’s board as an independent director in spring of 2017. Which of the following situations,from the perspective of Taiwan’s Securities and Exchange Act and related regulations, would most likely posea question about his independence?
(A) John used to work as head of the product design department at ABC Inc. from 2000 to 2014. However,John left his job due to a family situation in early 2014. In spring 2017, at the request of the CEO of ABCInc., John returned to ABC and joined the board as an independent director.
(B) John used to work as an outside counsel for ABC Inc. from 2000 to 2016. In spring 2017, at the request ofthe CEO of ABC Inc., John agreed to join ABC Inc.’s board as an independent director.
(C) John worked as CEO of DEF Inc., a subsidiary owned 100 percent by ABC Inc., from 2000 until hisretirement in 2014. In spring 2017, at the request of the CEO of ABC Inc., John returned to ABC Inc. andjoined the board as an independent director.
(D) John worked as the head of a government agency that directly supervises ABC Inc.’s business activities.After retiring in late 2016, John joined ABC’s board as an independent director in spring 2017.