The Board of Directors discussed the evaluation and appointment case regarding the independence and suitability of the CPAs for the fiscal year 2024 on August 9, 2023. The details are as follows:

1. In accordance with the " Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies," the company is required to select a professional, responsible, and independent audit firm. Additionally, an annual assessment of the CPAs independence and suitability is mandated using AQIs.
2. The company referred to the AQIs published by the Financial Supervisory Commission, evaluating the audit firm's performance in five scopes: professionalism, quality control, independence, monitoring, and creativity.
3. The assessment considered the AQIs report provided by KPMG and obtained the Independence declarations from the CPAs Lin Heng Shen and Horng Shyh Gang. After evaluation, it was confirmed that KPMG, represented by Lin Heng Shen and Horng Shyh Gang, met the standards for independence and suitability, making them suitable for the position of the company's CPAs.
4. The case was approved by the Audit Committee on August 9, 2023.
5. The case was discussed at the Board of Directors meeting on August 9, 2023.