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Internal Audit

Communications between the Independent Directors, the Company's Chief Internal Auditor and CPAs

Communication with the internal chief auditor
- The internal chief auditor submits the audit report and reports the audit results to the independent directors monthly; convene an Audit Committee meeting quarterly to communicate about the implementation of the audit. As well as meet individually with the chief auditor before or after the audit committee meeting to discuss audit-related issues.

Communication with the CPAs
- The attestation CPAs report annually to the Audit Committee of the Company on the annual audit planning. The Company also invites the CPAs to communicate with its Audit Committee at the time of the annual review of the financial statements to report on the results, recommendations, and findings of the annual audit. In addition, at least once a year, the Audit Committee will meet the CPAs additionally to communicate about the financial statements or recent laws and regulation updates.

Summary of Communications between Independent Directors and Chief Internal Auditors
(1)Type of communication: Audit Committee

Meeting date	Communication focus	Suggestions and results
2025.01.10 Audit Committee	Report the execution status of the audit plan of October to November 2024.	Noticed without objections.
2025.02.21 Audit Committee	Report the execution status of the audit plans of December 2024. Discussions for the 2024 effectiveness review of internal control system and statement of internal control system.	Noticed without objections. No objections. Submitted to Board of Directors for discussion, resolved by all presented Directors and reported to the competent authorities.
2025.05.09 Audit Committee	Report the execution status of the audit plan of January to March 2025.	Noticed without objections.
2025.08.08 Audit Committee	Report the execution status of the audit plan of April to June 2025.	Noticed without objections.
2025.11.07 Audit Committee	Report the execution status of the audit plan of July to September 2025. Discussion of 2026 audit plan.	Noticed without objections. No objections. Submitted to Board of Directors for discussion, resolved by all presented Directors and reported to the competent authorities.

(2)Type of communication: Standalone meeting

Meeting date	Attendees	Communication focus	Suggestions and results
2025.02.21 Standalone meeting	Independent Director：Chen, Chiun-Mang Independent Director：Huang, Shen-Yi Independent Director：Huang, Chin-Lin Chief Internal Auditors：Wu, Yi-Ping	Independent communications with chief internal audit officers with respect to executions of audit related affairs, including the arrangement and education of audit professionals, executions of 2024 audit affairs, and executions of 2024 self-assessments of internal control.	Noticed without objections.

Summary of Communications between Independent Directors and CPAs
(1)Type of communication: Audit Committee

Meeting date	Communication focus	Suggestions and results
2025.02.21 Audit Committee	Reported on the key audit results of 2024. Discussed the financial statements for the year 2024.	No objections. Submitted the financial statements to Board of Directors for discussion, resolved by all presented Directors and reported to the competent authorities.
2025.11.07 Audit Committee	Separately communicate with CPAs about the review items of the 2025 Q3 financial report and the audit plan for 2025.	No objections. Submitted the financial statements to Board of Directors for discussion, resolved by all presented Directors and reported to the competent authorities.

(2)Type of communication: Standalone meeting

Meeting date	Attendees	Communication focus	Suggestions and results
2025.02.21 Standalone meeting	Independent Director：Chen, Chiun-Mang Independent Director：Huang, Shen-Yi Independent Director：Huang, Chin-Lin Deloitte Partner：SU,TING-CHIEN Deloitte Manager：LIN, CHIH-CHANG	Separately communicate with CPAs about the 2024 financial report and audit conclusions and Corporate Governance 3.0 – AQI.	Noticed without objections.
2025.11.07 Standalone meeting	Independent Director：Chen, Chiun-Mang Independent Director：Huang, Shen-Yi Independent Director：Huang, Chin-Lin Deloitte Partner：CHIANG, SHU-CHIN Deloitte Manager：WANG, JU Deloitte Senior：HSIEH, PING-HSIU	Separately communicate with CPAs about the review items of the 2025 Q3 financial report and the audit plan for 2025. Legal update：International Sustainability Disclosure Standards (ISDS).	Noticed without objections.