Audit Committee

Our company established an Audit Committee in June 2016, composed of four independent directors. The Audit Committee aims to assist the Board of Directors in fulfilling its oversight of the company's quality and integrity in implementing accounting, auditing, financial reporting processes, and financial controls. The Audit Committee held its 8th meeting in 2025, and the main matters considered included:

1. Establish or amend internal control systems in accordance with Article 14-1 of the Securities and Exchange Act.
2. Assessment of the effectiveness of internal control systems.
3. In accordance with Article 36-1 of the Securities and Exchange Act, procedures shall be established or amended for handling major financial transactions involving the acquisition or disposal of assets, engaging in derivative transactions, lending funds to others, or endorsing or providing guarantees for others.
4. Matters involving the personal interests of the directors.
5. Significant asset or derivative transactions.
6. Significant financial loans, endorsements, or guarantees.
7. Securities that have equity characteristics are raised, issued, or privately placed.
8. Appointment, dismissal, or remuneration of the visa accountant.
9. Appointment and dismissal of finance, accounting or internal audit supervisors.
10. Annual financial reports signed or stamped by the chairman, manager and accounting supervisor, and quarterly financial reports subject to audit and certification by an accountant.
11. Other major matters as required by the company or competent authority.

Professional Qualifications and Experience of Members of the Ninth Audit Committee

Name	Professional qualifications and experience
Xu Libing	Currently a practicing lawyer with many years of experience, and also serves as an independent director for other emerging stock companies.
Zhang Yongfu	Currently a professor at Cornell University's College of Veterinary Medicine, with extensive industry experience.
Zhou Huizheng	Doctor of Engineering, International Semiconductor Industry College, National Yang-Ming University Master of Finance, Department of Finance, National Taiwan University Bachelor of Medicine, National Taiwan University Executive Vice President and Chief Strategy Officer of Tai-An Hospital Currently serving as an attending physician in the Department of Obstetrics and Gynecology at Tai-An Hospital and as an independent director of other companies.
Zhu Shumei	Bachelor of Accounting, Tunghai University (private) Accountant of Guanheng United Accounting Firm

Review of financial reports

The Board of Directors has prepared and submitted the Company's 2015 Annual Report, Financial Statements (including consolidated financial statements), and Profit Distribution Statement, among other documents. The Financial Statements (including consolidated financial statements) have been audited by PwC Certified Public Accountants Hsu Hui-yu and Lin Tzu-yu, who have submitted an audit report. The Audit Committee, after reviewing the aforementioned documents prepared by the Board of Directors, finds no discrepancies.

Evaluate the effectiveness of the internal control system

The Audit Committee assessed the effectiveness of the company's internal control system policies and procedures (including controls related to finance, operations, risk management, information security, outsourcing, and legal compliance), and reviewed the company's audit department and certified public accountants, as well as management's periodic reports, including those on risk management and legal compliance. Referring to the Internal Control System – Integrated Framework published by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in 2013, the Audit Committee concluded that the company's risk management and internal control systems are effective, and that the company has adopted the necessary control mechanisms to monitor and correct violations.

Appoint visa accountant

The audit committee is responsible for overseeing the independence of the Certified Public Accountants (CPA) firm to ensure the impartiality of its financial statements. Generally, the CPA firm may not provide services other than those related to taxation or specially approved projects. All services provided by the CPA firm must be approved by the audit committee.
To ensure the independence of the certified public accountant firm, the Audit Committee, referring to Article 47 of the Accountants Act and the "Integrity, Fairness, Objectivity and Independence" section of the Bulletin of the Code of Ethics for Accountants No. 10, formulated an independence assessment form to evaluate the accountants' independence, professionalism, and competence, and to assess whether they are related parties, have business or financial interests with the Company. The Ninth Audit Committee meeting (3rd session) on March 5, 2016, and the Ninth Board of Directors meeting (2nd session) on March 5, 2016, reviewed and approved that Ms. Hsu Hui-yu and Ms. Lin Tzu-yu of PwC Taiwan met the independence assessment standards and were qualified to serve as the Company's financial and tax certified public accountants.

Current Year's Operating Status

Attendance at this committee meeting:

The term of office for this committee is from December 19, 114 to December 18, 117.
The Company’s Audit Committee has met 8 times in the most recent year and up to the date of publication of the annual report. The attendance of the members is as follows:

Job title at the bottom of the form	Name	Actual number of attendances	Number of times delegated to attend	Actual attendance rate %	Remark
Committee	Xu Libing	8	0	100%	The 8th and 9th
Committee	Zhang Yongfu	8	0	100%	The 8th and 9th
Committee	Zhou Huizheng	3	0	100%	The Ninth
Committee	Zhu Shumei	3	0	100%	The Ninth
Committee	Huang Huawei	4	0	100%	114.10.31 Resignation
Committee	Zhang Zhi	4	0	100%	114.10.31 Resignation

Performance evaluation

In accordance with the Company’s “Performance Evaluation Method for Directors and Managers”, the Board of Directors shall conduct performance evaluations of the functional committees (Audit Committee and Remuneration Committee) after the end of each year. The performance evaluation of functional committees shall cover five aspects: “level of participation in the Company’s operations”, “understanding of the responsibilities of functional committees”, “improving the quality of decision-making by functional committees”, “composition and selection of members of functional committees”, and “internal control”.

The 2015 Board of Directors performance evaluation was conducted by the Finance Department of the Board member unit, using a self-assessment method. The evaluation results are presented in a five-level scale: 1 represents extremely poor (strongly disagree), 2 represents poor (disagree), 3 represents average (moderate), 4 represents excellent (agree), and 5 represents outstanding (strongly agree). The evaluation period was from January 1st to December 31st, 2015, and was completed in February 2016. Details of the evaluation results are as follows:

Functional Committee Performance Self-Assessment Results: The assessment project comprises five major aspects and 24 indicators.