Communication Between Independent Directors and The Head of Internal Audit and Accountants

• After the review of the Company's internal audit reports and follow-up reports, a summary report of internal audit operations is compiled each month, detailing the execution results of the audit items from the previous month. This report is then submitted to the independent directors for their review.
• The Company holds at least one executive session annually between independent directors and the Head of Internal Audit, without the presence of management or non-independent directors.
• The Head of Internal Audit regularly attends the Audit Committee and Board of Directors meetings to report on the execution of audit activities and improvements in addressing deficiencies.
• If independent directors have questions or suggestions regarding the content of internal audit reports or other audit activities, they will directly contact the Head of Internal Audit and discuss or exchange opinions in person during Audit Committee and Board of Directors meetings, thereby ensuring direct access and open lines of communication.
• The main communication items for the recent year are as follows:

• The company's certified public accountant provides a regular semi-annual report to the Audit Committee and Board of Directors, explaining the process and scope of the audit of the company's financial statements, and engages in thorough discussions with the independent directors.
• he company arranges at least one annual meeting between independent directors and the certified public accountant, during which general directors and management are not present. The meeting covers the planning of audit work and key audit matters.
• If independent directors have questions or suggestions regarding the content of financial reports or other financial matters, they may discuss or exchange opinions in person during meetings.
• The main communication items for the recent year are as follows: