The members of the Audit Committee of the first term are Independent Director Chang, Chia-Hsing, Lin, Yu-Sheng, and Chang, Lan-Ying. Their service term started from May 26, 2025 and ends on May 25, 2028, which is the same as the service term of the Board of Directors of the current term.One member shall be elected as the convener and meeting chair by and from among the entire membership of the audit committee.

Information of the members of the Audit Committee:

The committee is composed entirely of independent directors, with a minimum of three members. One member serves as the convener, and at least one member must have expertise in accounting or finance. The term of office for independent directors on the committee is three years, and they may be re-elected for consecutive terms.

1. Communicate the audit report result with the internal audit officer on a regular basis based on the annual audit plan.
2. Communicate with the CPAs of the Company on the financial statements or the audit result on a regular basis.
3. Review the financial reports.
4. Assess the effectiveness of the internal control system.
5. Review the appointment, discharge, remuneration and services of CPAs.
6. The independence of the certifying accountant is assessed annually, along with their independence declaration. The evaluation results are then submitted to the Board of Directors.
7. Review assets, derivatives, regulations for loans to others and endorsement/guarantee, and significant transactions of assets, loans to others, and endorsement/guarantee.
8. Compliance with Regulations.

1. The Audit Committee of our company consists of 3 members.
2. The term of office for this committee: From May 26, 2025 and ends on May 25, 2028.
3. The attendance of committee members for the year 2025 is as follows:

1. All Independent Directors of the Company convene regular meetings at least once every quarter. The external auditors attend these regular meetings semi-annually, while the Chief Internal Auditor attends every quarterly meeting. Additional meetings may be convened at any time in the event of significant or unusual matters.
2. Communication between Independent Directors and External Auditors:
   Before and after the end of the second quarter and the fiscal year, the external auditors report and exchange views with the Independent Directors on the following matters:
   (1) Responsibilities and independence of the signing auditors.
   (2) The accounting firm’s quality management system.
   (3) Scope and approach of the audit or review.
   (4) Results of the quarterly financial report reviews or the annual audit.
   (5) Significant accounting treatments, major regulatory updates, and other relevant matters.
3. Communication between Independent Directors and the Chief Internal Auditor:
   (1) In addition to regularly submitting internal audit reports to the Independent Directors, since the establishment of the Audit Committee, the Chief Internal Auditor attends regular meetings with the Audit Committee at least once per quarter.
   (2) When necessary, communication is also conducted through email, telephone, or other appropriate channels.
   (3) Regular reports on the audit matters conducted during the period are submitted.