Accountant Independence Assessment

I. Review of independence requirements

The company evaluates the independence and competence of its certified public accountant (CPA) at least once a year. This evaluation is based on the 13 Audit Quality Indicators (AQIs), assessing five key areas：Professionalism, Audit Quality Control, Independence, External Supervisio, Innovative Ability. The CPA and their firm are required to complete a questionnaire, submit an "Independence Declaration," and provide other relevant materials for the company's evaluation. This process helps ensure that the auditor maintains the highest standards of independence and professionalism, thus ensuring the integrity of the company's financial audits.
According to the evaluation results based on the independence criteria below, the certified public accountant (CPA) and the company have no financial interests or business relationships, other than the fees for audit and tax services. Additionally, based on the AQI (Audit Quality Indicators) information, the company confirms that the CPA and their firm have audit experience and training hours that exceed the industry average.
The most recent annual evaluation of the independence and competence of the certified public accountant (CPA) has been submitted to the Audit Committee and the Board of Directors on August 6, 2024. The evaluation results are as follows：

Item	Content	Evaluation result Yes / No		Independent
01	The accountant himself, his spouse, and minor children do not have any investment or financial interest-sharing relationship with the company.	V		V
02	The accountant himself, his spouse, and minor children do not have any funds or loans from the company. This does not apply if the principal is a financial institution and a person with normal dealings.	V		V
03	The accounting firm has not issued a service report that ensures the effective operation of the financial information system designed or assisted in its execution.	V		V
04	The accountants or members of the audit service team do not currently serve as directors or managers of the company or hold positions that have a significant impact on the audit case or in the past two years.	V		V
05	There are no important items that directly affect the audit cases for the non-audit services provided by the Company.	V		V
06	Accountants or members of the audit services team do not promote or broker stocks or other securities issued by the Company.	V		V
07	Except for the business permitted by law, accountants or members of the audit service team do not represent the Company in defending legal cases or other disputes between the Company and third parties.	V		V
08	The accountants or members of the audit service team do not have a spouse, direct blood relative, direct marriage relative, or second blood relative, or any other indirect blood relative, with the company's directors, managers, or persons with positions that have a significant impact on the audit case.	V		V
09	The co-practising accountants who have resigned within one year do not hold positions as directors or managers of the company or have significant influence on audit cases.	V		V
10	The accountants or members of the audit service team have not received gifts or special offers of significant value from the Company or its directors, managers or major shareholders.	V		V
11	The accountant is not currently employed by the client or the person under investigation to perform regular work, receive a fixed salary, or serve as a director or supervisor.	V		V
12	The accountant has not provided audit services to the Company for seven consecutive years.	V		V

II. Independence Operation Review

Item	Content	Evaluation result Yes / No		Independent
01	Whether the accountant has a direct or material indirect financial interest in the Company.	V		V
02	When accountants provide inspection, review, review or ad hoc review of financial statements and formulate opinions, in addition to maintaining independence in substance, they also maintain independence in form.	V		V
03	Members of the audit service team, other jointly practicing accountants or shareholders of corporate accounting firms, accounting firms, firm-affiliated companies and alliance firms also maintain independence from the company.	V		V
04	Accountants perform professional services with integrity and rigor.	V		V
05	When performing professional services, accountants maintain a fair and objective stance and avoid bias, conflict of interest or interest from affecting professional judgment.	V		V
06	The accountant's integrity, impartiality and objectivity have not been affected by the lack or loss of independence.	V		V

III. Competency Review

Item	Content	Evaluation result Yes / No		Suitability
01	The accountant has no disciplinary record from the Accountants Disciplinary Committee in the past two years. This accounting firm has not been involved in any litigation cases in the past two years.	V		V
02	The accounting firm has sufficient scale, resources and regional coverage to handle company audit services.	V		V
03	Accounting firms have clear quality control procedures, covering aspects including the levels and key points of review procedures, methods of handling audit issues and judgments, independent quality control inspections, and risk management.	V		V
04	The accounting firm has promptly notified the board of directors of any significant issues and developments in risk management, corporate governance, financial accounting and related risk control.	V		V