Communication Situation Between Independent Directors and Accountants

1. The company’s audit manager sends the results of last month’s audit report to the members of the Audit Committee every month, communicates with the independent directors regularly before each quarterly Audit Committee meeting, and makes an internal audit business report during the Audit Committee meeting. The company's audit supervisor has good communication with the independent directors.

2. The company's certified accountant provides a governance communication letter at each quarterly audit committee meeting to facilitate independent directors to understand the review or audit results of the financial statements for the quarter and communicate with other necessary matters. The certified accountant personally attends meetings with the audit committee once or twice a year. Communicate with the Audit Committee. The company's independent directors have good communication with the certified accountants.

Communication situation between independent directors and accountants in 2023

date	MEETING	Communication matters with visa accountant	All opinions of independent directors	Governance communication letter number
2023.03.13	The Audit Committee	Communication matters with governance units during the completion stage of 2022 Draft accountant’s audit report of individual financial report for 2022 Major Adjustment Entries for 2022 Information about related persons in 2022 Information on internal control recommendations for 2022 Accountant independence	No Other Comments	Beili Zi No. 0026
2023.05.10	The Audit Committee	Communication matters with governance units during the review completion stage in the first quarter of 2023 Major adjustment entries for the first quarter of 2023 Information about related persons in the first quarter of 2023 Accountants’ roles, responsibilities and independence	No Other Comments	Beili Zi No. 0078
2023.08.10	The Audit Committee	2023 Matters communicated with governance units during the review completion stage in the second quarter of 2023 Major adjustment entries for the second quarter of 2023 Information about related persons in the second quarter of 2023 Accountants’ roles, responsibilities and independence	No Other Comments	Beili Zi No. 0126
2023.11.10	The Audit Committee	2023 Communication matters with governance units during the review completion stage in the third quarter of 2023 Major adjustment entries for the third quarter of 2023 Information about related persons in the third quarter of 2023 Accountant’s Role, Responsibilities and Independence 2023 Annual Communication Timetable with Governance Units 2023 annual audit plan	No Other Comments	Beili Zi No. 0179

Communication situation between independent directors and internal audit supervisor in 2023

date	Meeting	Communication focus	Communicate/execute results
112.03.13	Audit committee pre-meeting	Internal audit business report 2022 Internal Control System Statement Revision of some provisions of the "Code of Corporate Governance Practice" Revision of some provisions of the "Code of Practice on Sustainable Development" Formulate the "Management Measures for Labor and Service Income Transactions" Amend some provisions of the "Measures for the Administration of Transactions between Group Enterprises, Specific Companies and Related Parties" Amendments to the Company's "Internal Control System" and "Internal Audit Implementation Rules"	The independent directors had no opinions at this meeting
112.05.10	Audit committee pre-meeting	Internal audit business report Revision of some provisions of the "Code of Corporate Governance Practice"	The independent directors had no opinions at this meeting
112.08.10	Audit committee pre-meeting	Internal audit business report	The independent directors had no opinions at this meeting
112.11.10	Audit committee pre-meeting	Internal audit business report 113 Annual Audit Plan Formulate "Risk Management Policies and Procedures"	The independent directors had no opinions at this meeting