Communication Between Independent Directors and Chief Internal Auditor and CPA

The Company’s Audit Office conducts audits in accordance with the annual audit plan on a monthly basis and delivers the audit reports to each independent director for review by the end of the following month.
Any deficiencies or recommended improvements identified during audits are compiled into quarterly internal audit follow-up reports, which are also provided to each independent director for review by the end of the following month.
The Chief Internal Auditor attends meetings of the Audit Committee to report on the implementation of internal audit activities.
Independent directors have direct communication channels with the Chief Internal Auditor and may directly contact and communicate with them as needed.
The CPA attends meetings of the Audit Committee and the Board of Directors to communicate and interact with independent directors regarding the audit or review of financial reports and internal control-related matters, and also attends the Shareholders' Meeting.

Date	Format	Attendees	Key Discussion Points	Communication Results
November 4, 2025	Roundtable Meeting	Independent Director Wu, Tsung-Chang Independent Director Liu, Shuai-Lei Independent Director Lai, Chao-Sung Independent Director Lee, Ya-Hsun Chief Audit Officer Kuo, Hsin-Yu	Report on the execution of the internal audit plan for January–September 2025.	After discussion and communication, no objections were raised.
December 16, 2025	Roundtable Meeting	Independent Director Wu, Tsung-Chang Independent Director Liu, Shuai-Lei Independent Director Lai, Chao-Sung Independent Director Lee, Ya-Hsun Chief Audit Officer Kuo, Hsin-Yu	Internal audit plan for 2026.	After discussion and communication, no objections were raised.

Date	Format	Attendees	Key Discussion Points	Communication Results
February 17, 2025	Roundtable Meeting	Independent Director Wu, Tsung-Chang Independent Director Liu, Shuai-Lei Independent Director Lai, Chao-Sung Independent Director Lee, Ya-Hsun CPA Shih, Chin-Chuan	Review of the 2024 financial statements, including any issues or difficulties encountered during the review and management’s responses.	After discussion and communication, no objections were raised.
December 16, 2025	Roundtable Meeting	Independent Director Wu, Tsung-Chang Independent Director Liu, Shuai-Lei Independent Director Lai, Chao-Sung Independent Director Lee, Ya-Hsun CPA Shih, Chin-Chuan	Audit planning for the 2025 financial statements and key audit matters	After discussion and communication, no objections were raised.