Evaluation of the Independence of the External Auditor
In accordance with Article 29 of the "Code of Practice on Corporate Governance", the Company shall regularly (at least once a year) evaluate the professionalism, independence, and competence of the appointed accountants. If the company has not changed its CPA for seven consecutive years, or if it has been subject to sanctions or circumstances that damage its independence, it shall consider whether it is necessary to change the CPA and report the results to the board of directors." regulations. According to the above, the Company has not appointed a CPA to certify financial reports in the past seven years, and there has been no change of CPA for seven consecutive years or the appointment of a CPA has been subject to disciplinary action or damage to independence.
The Company shall refer to Article 47 of the "Accountants Act" and the provisions of "Integrity, Fairness, Objectivity and Independence" of the "Official Gazette of Professional Ethics" No. 10 to formulate independence assessment items and formulate the "CPA Independence Assessment Form". The audit quality indicators (AQIs) issued by the CPA were reported to the board of directors on 2025.12.12.
The most recent year's evaluation of the CPA appointment independence report and the results of the competency assessment were approved by 2025.12.10 After the resolution of the audit committee is passed, it is submitted to 2025.12.12 The board of directors passed the resolution. According to the above, CPA Kuo Frida. and CPA Chou Yi-Lung of Deloitte & Touche both meet the company's independence evaluation standards and are qualified to serve as certified public accountants of the company.
Note: The criteria for evaluating the independence of accountants are as follows
| Evaluate the project | evaluate result | Whether it meets independence |
|---|---|---|
| whether the accountant has a direct or material indirect financial interest in the company | Not | Yes |
| whether the accountant has financing or guarantee with the company or its directors | Not | Yes |
| whether the accountant has a close business relationship and potential employment relationship with the Company | Not | Yes |
| Whether the CPA and its audit team members currently or in the past two years serve as directors, managers, or positions that have a significant impact on the audit work of the Company | Not | Yes |
| Whether the accountant provides non-audit services to the company that may directly affect the audit work | Not | Yes |