Date of establishment: January 20, 2025

The Audit Committee consists of three independent directors. Its primary objective is to assist the Board of Directors in overseeing the quality and integrity of the company’s accounting, auditing, financial reporting, and internal control processes.

The Audit Committee’s main purpose is to monitor the following matters:

• Appropriate expression of the company’s financial statements.
•  The selection (dismissal) and independence and performance of certified accountants.
• Effective implementation of the company’s internal control.
• The company complies with relevant laws and regulations.
• Oversight of existing and potential risks.

Committee Members’ Professional Qualifications and Experiences
Please refer to Directors’ Biographies.

Communications between independent directors and the Internal Audit Supervisor
The Internal Audit Supervisor has submitted audit reports to the members of the Audit Committee for review by the end of the month following the completion of each audit item. Independent directors and the Internal Audit Supervisor may communicate as needed via email, telephone, or video conference. In addition, the Internal Audit Supervisor holds a meeting with all independent directors at least once a year to strengthen communication and exchange of opinions between the two parties.
The Internal Audit Supervisor maintains a sound and open channel of communication with the CPAs and, in accordance with the requirements of the competent authority, submits a copy of the execution status of the annual audit plan, together with the deficiencies and improvement of irregularities in the internal control system for the year, to the CPAs for record after completing the filing procedures.

Communications between independent directors and the CPAs
The Audit Committee holds at least one meeting per year with the certifying CPAs to communicate regarding the results of financial statement audits or reviews and recent regulatory developments. If independent directors or the CPAs deem it necessary to communicate independently, meetings may be convened from time to time as needed. Where necessary, the CPAs may also communicate and discuss matters in writing.