The purpose of the Audit Committee is to provide recommendations related to the appropriateness of the company’s financial reporting, the selection or dismissal of the certifying accountant, and their independence and performance evaluation. It also oversees the effectiveness of internal controls, legal compliance, and risk management. The Audit Committee is composed entirely of independent directors, with a minimum of three members, one of whom is the convener. At least one member must have accounting or financial expertise.
The first Audit Committee's term runs from December 14, 2021, to December 13, 2024. Independent Director Lin, Chun-Hung serves as the convener, with Independent Director Yang, Tao-Yuan specializing in international trade, Lin, Chun-Hung specializing in accounting, and Chen, Yu-Li specializing in legal affairs.

The committee meets at least once per quarter and as needed. Resolutions must be agreed upon by more than half of all committee members before being submitted to the board for approval. Key resolutions from 2021 to date are as follows:

Minutes of the third meeting of the first session of the Board of Directors of the company on June 10, 2022. The company has allocated suitable and adequate corporate governance personnel in accordance with the "Guidelines for the Establishment and Exercise of Powers of the Board of Directors of Listed Companies" and relevant laws and regulations. The company's Chief Financial Officer, Lü Zhiyuan, who has more than three years of experience in financial management in publicly listed companies, has been appointed as the corporate governance officer. He is responsible for handling matters requested by the directors and supervising corporate governance-related affairs.

The company has established an independent internal audit unit under the Board of Directors. Based on the company's size, business operations, management needs, and other legal requirements, the company has appointed competent and sufficient internal audit personnel. The company has set forth a "Corporate Governance Code of Practice," and the appointment, evaluation, and remuneration of internal audit personnel must be submitted to the board or approved by the chairman upon reporting by the audit supervisor.

The internal audit covers all internal control operations of the company.

The company's appointed accountant occasionally communicates with the company regarding internal control system review findings and related internal control recommendations. A summary of the recent communication between the accountant and the company is as follows:

The company is committed to operating with integrity, transparency, and responsibility. It has established integrity-based policies, approved by the board of directors, and developed a solid corporate governance and risk management framework to foster a sustainable business environment.
On June 10, 2022, the board appointed Lu, Chih-Yuan, CFO of the Finance Department, as the corporate governance officer. He is responsible for matters related to corporate governance, ensuring shareholder rights, and enhancing the functionality of the board of directors. The corporate governance officer also informs the board members about the company's integrity management code and relevant regulations.

Report on Integrity Management Code and Execution
1.The company has established the "Integrity Management Code," "Code of Ethical Conduct," "Corporate Governance Practices," and "Procedures for Preventing Insider Trading." These policies require board members and management to actively implement integrity management and adhere to anti-fraud measures.
2.Before establishing business relationships, the company evaluates the legality, integrity policies, and records of agents, suppliers, customers, or other partners to ensure their business practices are fair and transparent, free from bribery. In 2024, no incidents of corruption, bribery, or dishonest behavior occurred.
3.Each department conducts an annual self-assessment and evaluation of legal compliance to ensure effective control and execution. The internal audit unit independently verifies these processes to prevent dishonest behavior.
4.Integrity management and compliance training materials are available on the company's internal training website, allowing employees to complete and review training, reinforcing awareness of key issues.
5.The board of directors and management are assisted in assessing the effectiveness of preventive measures established for integrity management. Periodic reviews of related business processes are conducted, with reports submitted on compliance.
6.The company supervises the whistleblowing system and assesses its effectiveness in practice.

The company has established and strictly enforces a specific whistleblowing system, including the following:
1. Creation and public disclosure of internal independent whistleblowing channels (email and hotline) or the engagement of external independent institutions to provide whistleblowing channels for both internal and external personnel.
2. Assignment of designated personnel or departments to handle whistleblower reports. If the matter involves directors or senior management, it should be reported to the independent directors. Categories of reports and related investigation procedures are also outlined.
3. Following the completion of the investigation of a whistleblower case, appropriate follow-up measures should be taken based on the severity of the issue, and, if necessary, the case should be reported to regulatory authorities or referred to judicial bodies.
4. Record and preserve the whistleblower reports, the investigation process, the investigation results, and related documentation.
5. The identity of the whistleblower and the contents of the report are kept confidential, and anonymous reporting is permitted.
6. Protective measures are in place to prevent the whistleblower from suffering any unfair treatment as a result of the report.
7. Whistleblower reward measures.
If the designated personnel or unit responsible for handling whistleblower cases discovers significant violations or risks of substantial damage to the company, a report should be promptly made, and the independent directors must be notified in writing.

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To protect R&D resources, maintain innovation energy, strengthen competitive advantages, enhance corporate profitability, achieve operational goals, solidify leadership position, and ensure sustainable operation, the company continues to promote intellectual property management.

Protection Measures

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