Communication Accountants

Communication Status between Independent Directors, the Internal Audit Officer, and Certified Public Accountants (CPAs) (including material matters, methods, and results of communication regarding the company's financial and operational status):

(1) The Independent Directors of the Company can communicate directly with and gain an understanding from the Internal Audit Officer and CPAs regarding the company's financial and operational status.

(2) The Internal Audit Officer delivers a written report to the Independent Directors in the month following the completion of an audit project, and attends Audit Committee and Board of Directors meetings to present reports, ensuring favorable communication.

(3) The CPAs attend the Audit Committee meetings at least once a year to report the annual audit findings.

Report on the Communication Status between Independent Directors, the Internal Audit Officer, and CPAs
Audit Committee Date / Session 114 113	Communication Method	Key Summary of Communication
113.4.9 3rd Term 4th Meeting	Meeting	1. Independence 2. Responsibilities of auditors in auditing financial statements 3. Types of audit opinions issued 4. Scope of the audit 5. Audit findings 6. Communication regarding the firm's quality management system 7. Recent material internal control deficiencies and reminders from regulatory authorities' inspection of listed/TPEx/emerging companies 8. Updates on key accounting standards or interpretations, securities regulations, and tax laws
114.3.20 3rd Term 8th Meeting	Meeting	1. Independence 2. Responsibilities of auditors in auditing financial statements 3. Communication regarding the firm's quality management system 4. Types of audit opinions issued 5. Scope of the audit 6. Audit findings 7. Other communication matters 8. Summary of recent updates to auditing standards 9. Updates on key securities regulations