Performance evaluation results submitted to the Board of Directors.
The Board of the Company reviewed independence and competency of its certifying CPAs at least once a year and in addition to requesting the CPAs to provide “Declaration of Independence and Detachment” and “Audit Quality Indicators Report”, they are also evaluated according to the Independence Evaluation Criteria and the 13 AQI Indicators, and do not have any financial interest or business relationship other than financial statement certification fee. CPAs did not have a significant close business relationship with the Company nor any monetary loans with the Company. The appointment was made only after confirming that the accountants’ family members also did not violate any independence requirements. The Board of the Directors discussed independence and competency of CPAs with resolution on March 10 and November 10 of 2025, respectively.
Independence evaluation items:
| Evaluation Item | Evaluation Result | Independence Compliance |
| Does the accountant have a direct or significant indirect financial interest in the company? | No | Yes |
| Does the accountant have financing or guarantee transactions with the company or its directors? | No | Yes |
| Does the accountant have a close business relationship or potential employment relationship with the company? | No | Yes |
| Have the accountant or audit team members served as directors, managers, or in positions with significant influence on audit work within the company in the past two years? | No | Yes |
| Does the accountant provide non-audit services that may directly affect the audit work of the company? | No | Yes |
| Has the accountant acted as an intermediary for the company’s issued stocks or other securities? | No | Yes |
| Has the accountant acted as the company’s custodian or represented the company in conflicts with third parties? | No | Yes |
| Does the accountant have a family relationship with the company's directors, managers, or personnel with significant influence on audit matters? | No | Yes |
The company, in accordance with the internal adjustments of Deloitte, will replace the auditors with Suei-Chin Lee and Tung-Feng Lee starting from the fourth quarter of 2025.
The appointed auditors for the company's financial statement audits have not violated regulations related to independence under the Certified Public Accountant Act and meet the qualifications for suitability.