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. The independent directors of the company regularly communicate with the management and the auditors regarding the company’s financial status, the design of the internal control system, and the effectiveness of its implementation. Additionally, at least once a year, they hold a separate meeting with the auditors without the presence of general directors and management. The auditors report their observations and review results concerning financial, accounting, and internal control systems to the independent directors and may provide suggestions.
2. The company’s internal audit department regularly reports and communicates with the board of directors and the audit committee regarding deficiencies in the internal control system and the status of corrective actions. The head of the audit department holds at least one separate meeting or email communication with the independent directors each year to discuss issues related to the internal control system.