Audit and Risk Committee

Convener：WU, KUANG-YI
Member：WU, KUANG-Y、LIAO, MING-CHENG、CHEN, CHI-KAI、LI, PEI-YING
The members’ term of office is from June 25, 2024 to June 24, 2027.

The purpose of the Audit and Risk Management Committee is to assist the Board of Directors in fulfilling its role in supervising the company's quality and integrity in implementing relevant accounting, auditing, financial reporting processes and financial controls, as well as risk control.
The Audit and Risk Management Committee shall hold regular meetings at least once every quarter. For information on the meetings of the Committee and the attendance rate of each member, please refer to the Company's annual reports

The Company’s Audit and Risk Management Committee convened five meetings in 2025. The principal matters reviewed were as follows:

Material loans of funds.
Review of financial statements.
Assessment of the effectiveness of the internal control system.
Evaluation results of the independence and competence of the Company’s certifying CPAs.
Amendments to the Company’s “Procedures for Endorsements and Guarantees.”
Establishment of the Company’s “Corporate Value Enhancement Plan.”
Amendments to the “Payroll Cycle” under the Company’s internal control system.
Appointment of the Company’s chief internal auditor.