To enhance the governance functions of our company, we have established an Audit Committee in accordance with the "Regulations Governing the Exercise of Powers by Audit Committees of Public Companies."
The Audit Committee consists of three members and convenes meetings at least four times annually.
The Audit Committee is designed to assist the Board of Directors in overseeing the quality and integrity of the company's execution in matters related to accounting, auditing, financial reporting processes, and financial controls.
A risk management committee was established in 2023, which is supervised and controlled by the audit committee.
Please refer to the implementation and operation of  Risk Management

The powers of the Committee are as follows :

1. The adoption of or amendments to the internal control system pursuant to Article 14-1 of the Securities and Exchange Act.
2. Assessment of the effectiveness of the internal control system.
3. The adoption or amendment, pursuant to Article 36-1 of the Securities and Exchange Act, of the procedures for handling financial or business activities of a material nature, such as acquisition or disposal of assets, derivatives trading, loaning of funds to others, and endorsements or guarantees for others.
4. Matters in which a director is an interested party.
5. Asset transactions or derivatives trading of a material nature.
6. Loans of funds, endorsements, or provision of guarantees of a material nature.
7. The offering, issuance, or private placement of equity-type securities.
8. The hiring or dismissal of a certified public accountant, or their compensation.
9. The appointment or discharge of a financial, accounting, or internal audit officer.
10. Annual and semi-annual financial reports.
11. Other material matters as may be required by this Corporation or by the competent authority.

Summary of annual work priorities:

1.   Internal control systems and related policies and procedures.
2.   Annual audit plan.
3.   Internal audit supervisor communicates audit results report.
4.   Communicate with the company's certified accountant regarding the financial report review or audit results.
5.   Review financial reports.
6.   Raise and issue securities with equity nature.
7.   Legal compliance. 
8.   Corporate information security and Corporate risk management.
9.   Performance, independence, qualification of independent auditor.
10.   Hiring or dismissal of an attesting CPA, or the compensation given thereto.
11.   Assessment of Committee Charter and fulfillment of Committee duties.
12.   Self-assessment of the Committee’s performance.

Audit Committee Performance Evaluation

The Company conducts an internal self-evaluation of the Audit Committee annually.
The evaluation result was rated “Excellent” and was reported to the Board of Directors on February 23, 2026.

Operations of the Fourth Audit Committee

The Company has a Remuneration Committee composed of three members.
Term of the current Committee: From May 21, 2026 to May 20, 2029.
Since 2026/05/21  (updated to 2026/07/24), the attendance status of committee members is as follows:

Position	Name	Attendance in person	Attended by Proxy	Attendance Rate (%)	Remark
Convener	Hsiao-Chen Chuang	1	0	100	None
Committee Member	Chao-Fu Shih	1	0	100	None
Committee Member	Ching-Ying Wang	1	0	100	None
Committee Member	Ke-Yi Liu	1	0	100	None

Audit Committee meeting status :(1) All resolutions have been approved with the consent of one-half or more of all Audit Committee members before a resolution has been reached at the Board meeting.
     There were no resolutions which had not been approved with the concurrence of one-half or more of all Audit Committee members but were undertaken upon  the consent of two-thirds or more of all directors.
(2) Except the items in the preceding issues, other resolutions which had not been approved with the concurrence of one-half or more of all Audit Committee members but  were undertaken upon the consent of two-thirds or more of all directors: None.
(3) For the implemtnation of Directors’ avoidance due to conflicts of interest of Directors, please clearly specify the names of Directors, the content of the proposals, the reasons of avoidance due to conflicts of interest and the participation in the voting amd resolution: None.