Communications between the Independent Directors, the Internal Auditors, and the Independent Auditors

Communications between the Independent Directors, the Internal Auditors, and the Independent Auditors:

1. Regular-

Every month, audit reports are emailed to each independent director for review. Any inquiries or instructions are notified to the internal auditors via email or phone.
Each quarter, an audit work report is presented at an audit committee meeting, detailing the audit status of the company and each of its subsidiaries, as well as any findings and progress on rectifying irregularities.

2. Irregular－

Discussions on how to enhance the value of company audits and improve operational efficiency and results are normally carried out by phone, email or through meetings. Independent directors are notified in accordance with the law if any major violations are identified. Diverse and smooth communication channels exist between internal auditors and independent directors.

Communications between the Independent Directors and the Independent Auditors:

1. Regular－

For semi-annual and annual financial reports, the independent auditors attend the audit committee meeting and discuss and communicate on the status of the audit, including method and scope, types of audit reports issued, key audit items, and financial report analysis.

2. Irregular－

Irregular audit committee meetings are held to explain and communicate in cases of major or special items or related legal requirements.

The Major Items of Communication between the Independent Auditors and the Internal Auditors

(1) Communications between the Independent Directors and Internal Auditors：

Date	The Major Items of the Communication	Result
2023-11-09 Audit Committee	1. Audit Report Progress Report for Q3 2023. 2. Explain the 2024 internal audit plan based on risk assessment.	1. Noted and agreed. 2. Approved after deliberation.
2023-11-09 Closed Door Session	Report the 2023 audit report.	1. Independent Director Hsi Peng Lu suggested strengthening internal audit control on information security. 2. Processing situation: Information security has planned to audit in 2024 in accordance with the recommendations. 3. Noted and agreed.
2023-08-09 Audit Committee	Audit Report Progress Report for Q2 2023.	Noted and agreed.
2023-05-10 Audit Committee	Audit Report Progress Report for Q1 2023.	Noted and agreed.
2023-03-13 Audit Committee	1. Audit Report Progress Report for Q4 2022. 2. 2022 Statement of Internal Control System.	1. Noted and agreed. 2. Approved after deliberation.

(2) Communications between the Independent Directors and Independent Auditors：

Date	The Major Items of the Communication	Result
2023-11-09 Closed Door Session	1. Explain 2023Q3 financial report review methods and scope, types of reports issued by accountants. 2. Explain 2023Q3 financial report review result.	1. Noted and agreed. 2. Noted and agreed.
2023-03-13 Audit Committee	Independent auditors explain audit status of 2022 annual financial report. And explain the key points of IESBA and the Audit Quality Index.	Approved after discussing status of audit.