Audit Committee

Duties of the Audit Committee:

1. Formulate or amend the internal control system in accordance with Article 14-1 of the Securities and Exchange Act.
2. Evaluation of the effectiveness of the internal control system.
3. Prescribe or amend the procedures for handling major financial and business acts of acquiring or disposing of assets, engaging in derivative commodity transactions, lending funds to others, or endorsing or providing 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 commodity transactions.
6. Significant capital loan, endorsement or provision of guarantee.
7. The offering, issuance or private placement of equity securities.
8. Appointment, dismissal or remuneration of certified public accountants.
9. Appointment and dismissal of financial, accounting or internal audit supervisors.
10. Annual financial report signed or stamped by the chairman of the board of directors, managers and accounting supervisors.
11. Other major matters stipulated by the company or the competent authority.

Our company's Audit Committee consists of three independent directors. The Audit Committee is established to assist the Board of Directors in fulfilling its oversight responsibilities regarding the quality and integrity of the company's accounting, auditing, financial reporting processes, and financial controls.
The professional qualifications and experience of the members of the first Audit Committee are as follows:

The Audit Committee held five meetings in 2024, reviewing matters including:

• Financial statement audits and accounting policies and procedures.
• Internal control systems and related policies and procedures.
• Significant asset or derivative transactions.
• Significant loans, endorsements, or guarantees.
• Issuance of securities.
• Derivative financial instruments and cash investments.
• Regulatory compliance.
• Fraud prevention plans.
• Information security.
• Company risk management.
• Qualifications, independence, and performance evaluation of the certifying accountants.
• Appointment, dismissal, or remuneration of the certifying accountants.
• Appointment and dismissal of financial, accounting, or internal audit supervisors.
• Fulfillment of Audit Committee responsibilities.
• Audit Committee performance self-assessment questionnaire.

Review of Financial Reports
The Board of Directors prepared the Company’s 2024 business report, financial statements, and profit distribution proposal. The financial statements were audited by KPMG Taiwan, which issued an audit report. The Audit Committee reviewed the aforementioned business report, financial statements, and profit distribution proposal and found no discrepancies.

Assessment of Internal Control System Effectiveness
The Audit Committee evaluates the policies and procedures of the Company’s internal control system, including control measures related to finance, operations, risk management, information security, outsourcing, and legal compliance. The Committee also reviews periodic reports submitted by the Company’s internal audit department, the certifying certified public accountants, and management, including reports on risk management and legal compliance.
With reference to the Internal Control — Integrated Framework issued by The Committee of Sponsoring Organizations of the Treadway Commission (COSO), the Audit Committee believes 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 remediate non-compliance matters.

The Communications between the Independent Directors and the Internal Auditors or the Independent Auditors