Communications Between the Independent Directors and CPAs

The accountants attend the Audit Committee meetings to report on their audit methods, scope, significant audit adjustments, and related explanations to the Audit Committee. The accountants also regularly provide communication reports to the corporate governance unit, maintaining thorough communication with the independent directors.

Communications Between the Independent Directors and CPAs

Meeting Date	Attendees	with HIA		with CPAs
Meeting Date	Attendees	Communication Matters	Results of the Discussions	Communication Matters	Results of the Discussions
2024/2/27 Audit Committee	Independent Director, Victor WANG Independent Director, Yu-Cheng Chiao Independent Director, Lynette Ling-Tai Chou Independent Director, Mei-Hua Lin Independent Director, Sherry S. L. Lin Internal Audit Manager, Chia-Hua Tsao Deloitte CPA, Hui-Min Huang Deloitte CPA, Ya-Ling Wong Deloitte Assistant Vice President, Pei-Shan Hsieh	Discussion on Statement on Internal Control System	Passed without objection. Independent Director Mei-Hua Lin raised questions for discussion and communication.	Supplementary explanation by the CPA regarding the Company's financial report for the 4th quarter of 2023. Regulatory Change Report. The CPA engaged in discussions with attendees to address their questions.	Acknowledged
2024/5/14 Audit Committee	Independent Director, Victor WANG Independent Director, Yu-Cheng Chiao Independent Director, Lynette Ling-Tai Chou Independent Director, Mei-Hua Lin Independent Director, Sherry S. L. Lin Internal Audit Manager, Chia-Hua Tsao Deloitte CPA, Hui-Min Huang Deloitte CPA, Ya-Ling Wong Deloitte Assistant Vice President, Pei-Shan Hsieh	Report on the execution results of audit operations	No opinions were expressed in this meeting.	Supplementary explanation by the CPA regarding the Company's financial report for the 1st quarter of 2024. Regulatory Change Report. The CPA engaged in discussions with attendees to address their questions.	Acknowledged
2024/8/12 Independent discussion	Independent Director Internal Audit Manager, Chia-Hua Tsao	Special report	Discussion and communication on questions raised by independent directors.	-	-
2024/8/13 Audit Committee	Independent Director, Victor Wang Independent Director, Lynette Ling-Tai Chou Independent Director, Sherry S. L. Lin Independent Director Nigel N. T. Li Independent Director, Ruu Tian Chang Internal Audit Manager, Chia-Hua Tsao Deloitte CPA, Hui-Min Huang Deloitte CPA, Ya-Ling Wong Deloitte Assistant Vice President,Pei-Shan Hsieh	Report on the execution results of audit operations	No opinions were expressed in this meeting.	Supplementary explanation by the CPA regarding the Company's financial report for the 2nd quarter of 2024. Regulatory Change Report. The CPA engaged in discussions with attendees to address their questions.	Acknowledged
2024/10/14 Independent discussion	Independent Director, Victor Wang Independent Director, Lynette Ling-Tai Chou Independent Director, Sherry S. L. Lin Independent Director, Ruu Tian Chang Internal Audit Manager, Chia-Hua Tsao	Report on the execution results of audit operations	Acknowledgment by independent directors	-	-
2024/11/11 Audit Committee	Independent Director, Victor Wang Independent Director, Lynette Ling-Tai Chou Independent Director, Sherry S. L. Lin Independent Director, Ruu Tian Chang Internal Audit Manager, Guo Hong Yeh Deloitte CPA, Hui-Min Huang Deloitte CPA, Ya-Ling Wong Deloitte Assistant Vice President, Pei-Shan Hsieh	Report on the execution results of audit operations	No opinions were expressed in this meeting.	Supplementary explanation by the CPA regarding the Company's financial report for the 3rd quarter of 2024. Regulatory Change Report. The CPA engaged in discussions with attendees to address their questions.	Acknowledged
2025/3/12 Audit Committee	Independent Director, Victor Wang Independent Director, Lynette Ling-Tai Chou Independent Director, Sherry S. L. Lin Independent Director, Ruu Tian Chang Internal Audit Manager, Guo Hong Yeh Deloitte CPA, Ya-Ling Wong Deloitte Assistant Vice President, Pei-Shan Hsieh	Report on the execution results of audit operations	No opinions were expressed in this meeting.	Supplementary explanation by the CPA regarding the Company's financial report for the 4th quarter of 2024. Regulatory Change Report. The CPA engaged in discussions with attendees to address their questions.	Acknowledged
2025/5/13 Audit Committee	Independent Director, Victor Wang Independent Director, Lynette Ling-Tai Chou Independent Director, Sherry S. L. Lin Independent Director, Ruu Tian Chang Internal Audit Manager, Guo Hong Yeh Deloitte CPA, Hui-Min Huang Deloitte CPA, Ya-Ling Wong Deloitte Assistant Vice President, Pei-Shan Hsieh	Report on the execution results of audit operations	No opinions were expressed in this meeting.	Supplementary explanation by the CPA regarding the Company's financial report for the 1st quarter of 2025. Regulatory Change Report. The CPA engaged in discussions with attendees to address their questions.	Acknowledged
2025/8/13 Audit Committee	Independent Director, Victor Wang Independent Director, Lynette Ling-Tai Chou Independent Director, Sherry S. L. Lin Independent Director, Ruu Tian Chang Independent Director, Man-Jung Chan Internal Audit Manager, Guo Hong Yeh Deloitte CPA, Hui-Min Huang Deloitte CPA, Ya-Ling Wong Deloitte Assistant Vice President, Pei-Shan Hsieh	Report on the execution results of audit operations	No opinions were expressed in this meeting.	Supplementary explanation by the CPA regarding the Company's financial report for the 2nd quarter of 2025. Regulatory Change Report. The CPA engaged in discussions with attendees to address their questions.	Acknowledged