COMMITTEE

The Company established the Audit Committee in 2025. The Audit Committee shall faithfully perform the following duties and submit any proposals to the Board of Directors for discussion:
1. To establish or amend the internal control system in accordance with Article 14-1 of the Securities and Exchange Act.
2. To evaluate the effectiveness of the internal control system.
3. To establish or amend procedures for handling significant financial transactions involving the acquisition or disposal of assets, derivative transactions, lending of funds to others, or endorsements or guarantees for others in accordance with Article 36-1 of the Securities and Exchange Act.
4. Matters involving the directors’ own interests.
5. Significant asset or derivative transactions.
6. Significant lending of funds, endorsements, or guarantees.
7. Raising, issuance, or private placement of securities of an equity nature.
8. Appointment, dismissal, or compensation of certified public accountants.
9. Appointment or removal of financial, accounting, or internal audit officers.
10. Annual financial statements and semi-annual financial statements.
11. Other significant matters as stipulated by the Company or the competent authorities.
The Audit Committee shall convene a regular meeting at least once per quarter. For information regarding the convening of the Committee meetings and the attendance of each member, please refer to the Company’s annual reports.

Communication between Independent Directors and Internal Auditor

1. Periodic: Report the findings in audits and the status of improvement on irregularities to the Audit Committee every quarter and enhance the contents of auditing tasks in accordance with their instructions to ensure the effectiveness of the internal control system.
2. Non-periodic: Use telephone, email, or face-to-face communication to communicate discoveries in the audits and how to continuously increase the value of audits. In the event of material violation, the Independent Directors shall be notified immediately.

Communication between the CPAs and the Audit Committee:

1. Periodic: The CPAs shall communicate with the Audit Committee on the audit plan, execution status, and results in the periods before and after the semi-annual and annual audit reports.
2. Non-periodic: Meetings may be arranged in the event that operations or internal controls require immediate communication on related cases.