Audit Committee

Members of the Audit Committee
The Company's Audit Committee consists of three members, all three of whom are independent directors, and their information is listed below.
 

Title	Name	Date Elected	Education/work experience	Other positions at the Company or elsewhere
Committee Member	Chun-Cheng Shi	2024/6/24	●Master, Graduate Institute of Accounting, National Taiwan University ●Adjunct Assistant Professor, Department of Accounting Information, Nationa ●l Taipei University of Business ●President, 11th Alumni Association, Department of Accounting Information, National Taipei University of Business ●Chairperson, Tax Regulations and Tax Affairs Committee, Taiwan Provincial CPA Association ●Member, Accounting and Auditing Committee, National Federation of CPA Associations of the R.O.C. ●President, Rotary Club of Shuang Ho	●Vice President, Jia Wei & Co., CPAs ●Chairperson, Taiwan Provincial CPA Association ●Adjunct Associate Professor, Department of Accounting Information, National Taipei University of Business ●Independent Director, Career Technology ●Director, Charity Foundation ●Independent Director, IGS
Committee Member	W. K. Tai	2024/6/24	●Ph.D, Department of Computer Science and Engineering, National Chiao Tung University ●Master, Institute of Computer Science and Information Engineering, National Chiao Tung University ●Bachelor, Department of Applied Mathematics, Chung Yuan Christian University ●Associate Professor, Department of Computer Science and Information Engineering, Chung Hua University ●Professor, Department of Computer Science and Information Engineering, National Dong Hwa University	●Professor, Department of Computer Science and Information Engineering, National Taiwan University of Science and Technology ●Director, Game, Animation, Graphics, and Entertainment Center, National Taiwan University of Science and Technology ●Member, AI Research Center, National Taiwan University of Science and Technology ●Independent Director, IGS
Committee Member	Chien-Jung Wang	2024/6/24	●Department of Industrial Management, National Taiwan Institute of Technology ●Director, Lite-On Technology ●Director, AcBel Pplytech Inc. ●Vice President, BestCom	None.

Attendance status of the Audit Committee
Audit Committee convened 5 meeting in the most recent year, and the members' qualifications and attendance are as follows:
 

Title	Name	Attendance in Person	By Proxy	Attendance Rate in Person (%)
Convener	Chun-Cheng Shi	5	0	100
Committee Member	W. K. Tai	5	0	100
Committee Member	Chien-Jung Wang	5	0	100

Annual work highlights of the Audit Committee
The functions of the Audit Committee are to monitor the fair presentation of the Company's financial statements, the selection (dismissal), independence and competence of the certified public accountants, the effective implementation of the Company's internal controls, the Company's compliance with relevant laws and regulations, the control of the Company's existing or potential risks, and to make recommendations to the Board of Directors for its reference in making decisions.


Meeting information of the Audit Committee
 

Date	Matters for Discussion	Opinions of all Audit Committee members and the Company's response	Items specified in Article 14-5 of the Securities and Exchange Act
2025/03/06 4th meeting of the 2nd -term	1. Internal Audit Operations Report. 2. The proposed 2024 Statement on Internal Control. 3. The proposed 2024 business report and financial statements. 4. Proposal to evaluate the CPA's independence and competence in 2025. 5. Amendments to the Articles of Incorporation. 6. The 2024 dividend distribution proposal. 7. Passed the proposal of capital increase in cash of the reinvestment subsidiary in Singapore. 8. Passed the proposal of close down of the second-tier reinvestment subsidiary in Malta.	Resolution passed by all committee members	V
2025/05/14 5th meeting of the 2nd -term	1. Internal Audit Operations Report. 2. Financial report for the first quarter of 2025. 3. Revision of the Internal Control System and Implementation Rules for Internal Auditing.	Resolution passed by all committee members	V
2025/08/07 6th meeting of the 2nd -term	1. Internal Audit Operations Report. 2. Financial report for the second quarter of 2025. 3. Proposed to appoint Deloitte & Touche to provide non-assurance services to the Company and its subsidiaries. 4. Long-term investments – Set up of the Anjouan sub-subsidiary.	Resolution passed by all committee members	V
2025/11/06 7th meeting of the 2nd -term	1. Internal Audit Operations Report. 2. Financial report for the third quarter of 2025. 3. Passed the dividends distribution for first half of FY2025.	Resolution passed by all committee members	V
2025/12/18 8th meeting of the 2nd -term	1. Internal Audit Operations Report. 2. Report on risk management and ESG performance in 2025. 3. Report on information security performance in 2025. 4. Annual audit plan for 2026. 5. Revision Payroll Cycle of the Internal Control System.	Resolution passed by all committee members	V