Responsibilities of the Audit Committee

To enhance corporate governance, an Audit Committee was voluntarily established in the year 2017. The Audit Committee is composed of all independent directors, with a minimum of three members. The committee convenes at least once per quarter, and additional meetings may be called as needed. For information on the frequency of Audit Committee meetings, please refer to the company's annual report and the Public Information Observation System.

The main duties of the Audit Committee are to review or handle the following matters

1. Establish or amend the internal control system.
2. Evaluate the effectiveness of the internal control system.
3. Formulate or revise the procedures for handling major financial and business activities, such as acquiring or disposing of assets, engaging in derivatives transactions, lending funds to others, and endorsing or providing guarantees for others.
4. Matters involving the interests of the directors themselves.
5. Significant asset or derivative commodity transactions.
6. Significant capital loans, endorsements, or guarantees.
7. Raising, issuing, or private placement of securities such as equities.
8. Assessment of qualifications and independence of CPAs and their appointment and compensation.
9. Appointment and dismissal of finance, accounting, or internal audit supervisors.
10. The annual financial report signed or sealed by the chairman, manager, and accounting supervisor and the financial report that must be audited and certified by an accountant.
11. Other major matters stipulated by the Company or the management authority.

The 3th Audit Committee Membership, Term of office from 2023.06.21 to 2026.06.20

Title	Name	Gender	Age	Education / Experience	Other Position Concurrently Held at the Company or Other Companies
Independent Director	Chun-Yen Jiang	Male	51-60	Master of Business Administration, Sun Yat-Sen University National Chengchi University Entrepreneur Management Class General Manager of TAIFLEX Scientific Chairman of TAIFLEX Scientific (Kunshan) Legal person director representative of TAIFLEX Scientific Co., Ltd.	Independent director and convener of Compensation and Audit Committees of Anpec Electronics Co., Ltd. Convener of the Company's Compensation Committee and Member of the Audit Committee
Independent Director	Kai-chan Yang	Female	61-70	Bachelor of Business Administration, National Chengchi University MBA, Kansas State University Completed NCCU Entrepreneur Class Deputy General Manager of Investment Department of China Development Industrial Bank; Senior Deputy General Manager and Head of Investment Department of China Development Capital Co., Ltd. General Manager of China Development Venture Capital Co., Ltd. General Manager of China Development Capital Management Consulting	Independent director of WPG Holdings Co., Ltd. Independent Director of Innodisk Co., Ltd. Director of Young Shine Electric Co., Ltd Independent Director of ASPEED Technology Inc. Convener of the Company's Compensation Committee and Member of the Audit Committee
Independent Director	Sheng-Hsien Weng	Male	61-70	PhD Candidate in Electronics Engineering, National Taiwan University PhD Program in Electronics Engineering, The University of Tokyo Special LL.M, Master Conferred in Law School of Soochow University Master Conferred in Electronics Engineering, National Taiwan University Bachelor Conferred in Physics, National Taiwan University Chairman of the Cross-Strait Committee of the Patent Attorneys Association Director of Shuttle Electronics Co., Ltd. Senior Partner Attorney at Chorng Law Firm Consulting Attorney at Winston Domestic and Foreign Law Firm Intellectual Property Attorney at Macroview Law Firm Attorney at International Trade Law Firm Research and Development Manager at Macronix Electronics Advanced Process Division	LexNovia, Attorneys-at-Law Senior Partner Director of Billion Electric Co., Ltd. Member of the Company's Compensation and Audit Committees
Independent Director	Chao-Jen Wang	Female	51-60	Bachelor of Accounting of Fu Jen Catholic University CFO of Air Products Co., Ltd. Vice President of Hengyuan Petrochemical Co., Ltd. Vice President of Shell plc. Executive Manager of Taiwan Chlorine Industries Ltd. Auditor of KPMG	Member of the Company's Compensation and Audit Committees

The Audit Committee held 4 meetings in 2024, and the attendance status was as follows：

Title	Name	Attendance in Person	By Proxy	Attendance Rate (%)	Note
Independent Director	Kai-Charn Young	4	0	100
Independent Director	Chun-Yen Chiang	4	0	100
Independent Director	Sheng-Hsien Weng	4	0	100
Independent Director	Chao-Jen Wang	4	0	100