Audit Committee
(Current Term: June 18, 2024 – June 17, 2027)

• Convener: Lu Hsueh-Po

• Member: Wang Kuan-Sheng

• Member: Huang Chun-Chieh

Responsibilities of the Audit Committee

The Audit Committee is primarily responsible for supervising the following matters:

1. The fair presentation of the Company’s financial statements.

2. The appointment and dismissal of the certifying public accountants, as well as their independence and performance.

3. The effective implementation of the Company’s internal control system.

4. The Company’s compliance with relevant laws and regulations.

5. The control and management of existing or potential risks faced by the Company.

Summary of Key Annual Activities of the Audit Committee

1. Establishment or amendment of the internal control system.

2. Evaluation of the effectiveness of the internal control system.

3. Establishment or amendment of significant management policies or operating procedures, including procedures for the acquisition or disposal of assets, engagement in derivative transactions, lending of funds to others, and providing endorsements or guarantees for others, as well as other material financial activities.

4. Matters involving conflicts of interest of directors.

5. Material asset or derivative transactions.

6. Material lending of funds, endorsements, or provision of guarantees.

7. Public offerings, issuance, or private placements of equity-type securities.

8. Appointment, dismissal, or remuneration of certifying public accountants.

9. Appointment or dismissal of the heads of finance, accounting, or internal audit functions.

10. Financial reports.

• Review of Financial Reports

The Board of Directors prepared the Company’s 2024 annual business report, financial statements, and proposal for earnings distribution. The financial statements were audited by Deloitte & Touche CPAs, who issued an independent auditor’s report upon completion of the audit.

The Audit Committee reviewed the aforementioned business report, financial statements, and earnings distribution proposal and found no discrepancies or non-compliance.

• Evaluation of the Effectiveness of the Internal Control System

The design and operational effectiveness of the internal control system were self-assessed by each department, reviewed by the internal audit unit, and subsequently examined and confirmed as effective by the Audit Committee.

• Amendments to the Internal Control System

Revisions to internal control systems and operating procedures proposed by the respective operating units were reviewed, discussed, and approved by the Audit Committee.

• Evaluation of the Appointment of Certifying Public Accountants

To ensure the independence and suitability of the certifying public accounting firm, the certifying public accountants provided independence declarations and Audit Quality Indicators (AQIs). In accordance with the Certified Public Accountant Act and the Code of Professional Ethics for Certified Public Accountants—specifically the principles of integrity, objectivity, and independence—the Audit Committee established an independence evaluation checklist to assess the accountants’ independence, professionalism, and suitability. The evaluation included an assessment of whether the accountants had related-party relationships, business dealings, or financial interests with the Company. The Audit Committee resolved on this matter at its meeting held on December 30, 2025.