In accordance with Article 20, Paragraph 3, and Article 29 of the Company Act, the appointment and remuneration of the Company’s certified public accountants (CPAs) shall be approved by a resolution of the Board of Directors. In addition, pursuant to Article 29 of the Corporate Governance Best-Practice Principles for TWSE/TPEx Listed Companies, a listed company shall regularly (at least once a year) evaluate the independence of its CPAs. Furthermore, the Company evaluates audit quality based on the Audit Quality Indicators (AQIs) Guidelines interpreted by the Audit Committee.

The above provisions were approved by the Board of Directors on March 15, 2023 .