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

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

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

1. Scheduled-

Every month, audit reports will be emailed to each independent director for review. Any inquiries or instructions will be notified to the internal auditors via email or phone.

Every quarter, audit progress updates will be presented at audit committee meeting, detailing the audit status of the company and each of its subsidiaries, as well as any findings and progress on improvement.

2. Unscheduled－

Discussions on how to enhance the value of internal audits and improve operational efficiency. Results are normally carried out by conference calls, emails, or physical meetings. Independent directors are notified in compliance with regulations if any major violations are identified. Diversify and easy communication methods have been established with independent directors and CPAs.

(2) Communication between the Independent Directors and the CPAs:

1. Scheduled－

For semi-annual and annual financial reports, the CPAs will attend the audit committee meeting and discuss the status of the audits, including methods, scope, report types, key audit items, and financial report analysis.

2. Unscheduled－

Unscheduled audit committee meetings will be held to explain and communicate in cases of major or special events to meet 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
2024-11-11 Audit Committee	1. Updated internal audit progress during 3Q24 2. Explained 2025 internal audit plan based on results of risk assessment.	1. Noted and agreed. 2. Approved after deliberation.
2024-08-09 Audit Committee	Updated internal audit progress during 2Q24.	Noted and agreed.
2024-08-09 Closed Door Session	Presented the 2024 audit report.	1. Suggested strengthening internal audit control on sustainable information. 2. Processing status: Sustainable information has been included in 2025 plan which was in accordance with the recommendation. 3. Noted and agreed.
2024-05-09 Audit Committee	Updated internal audit progress during 1Q24.	Noted and agreed.
2024-03-12 Audit Committee	1. Updated internal audit progress during 4Q23. 2. Reviewed 2023 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
2024-08-09 Audit Committee	1. Reviewed 2Q24 financial report methods, scope, and types of reports issued by CPA. 2. Explained 2Q24 financial report review results.	1. Noted and agreed. 2. Noted and agreed.
2024-08-09 Closed Door Session	1. Discussed key audit items. 2. Discussed annual audit plan. 3. Explained major legal changes.	1. Noted and agreed. 2. Noted and agreed. 3. Noted and agreed.
2024-03-12 Audit Committee	Updated the status of the 2023 annual financial reports.	Approved after discussion.