Assessment of independence and competency of visa accountants

2026

The Company assesses the independence and suitability of its certifying accountants by attaching the following documents: the accountant's declaration, the certifying accountant review and assessment form, with reference to the ‘Guidelines for the Exercise of Powers by Independent Directors and Audit Committees’ issued by the Corporate Governance Association of China and the Audit Quality Indicators (AQIs). This process culminated in the submission of the matter to the Audit Committee for resolution on 24 December 2025, followed by submission to the Board of Directors for resolution on the same date.

Visa Accountant Review Assessment Form: The evaluation comprises the following three key aspects, each to be assessed individually:

  1. Independence assessment (13 questions, 42% weighting).
  2. Competence assessment (9 questions, 29% weighting).
  3. Review of work performance assessment results (9 questions, 29% weighting).

Evaluation results：

The 2026 annual financial report was appointed by PricewaterhouseCoopersCPA JUAN LU,MAN-YU and CPA TSAI,I-TAI，After evaluation, both accountants meet the Company's independence and suitability standards, have not violated independence, and are qualified to serve as the Company's certifying accountants



2025

Our company evaluates the independence and suitability of the certified public accountant by attaching the certified public accountant's statement, the certified public accountant's review and evaluation form, and referring to the "Reference Guidelines for the Exercise of Authority by Independent Directors and Audit Committees" and the Audit Quality Indicators (AQIs) of the Chinese Corporate Governance Association. After being submitted to the Audit Committee for approval on December 25, 2024, it was submitted to the Board of Directors for approval on December 25, 2024.

The CPA review and evaluation form includes the following three aspects:

  1. Independence Assessment(There are 13 questions in total, accounting for 42%)。
  2. Suitability Assessment(9 questions in total, accounting for 29%)。
  3. Review performance evaluation results(9 questions in total, accounting for 29%)。

Evaluation results：

The 2015 annual financial report was appointed by PricewaterhouseCoopersCPA JUAN LU,MAN-YU and CPA TSAI,I-TAI，After evaluation, both accountants meet the Company's independence and suitability standards, have not violated independence, and are qualified to serve as the Company's certifying accountants



2024

Our company evaluates the independence and suitability of the certified public accountant by attaching the certified public accountant's statement, the certified public accountant's review and evaluation form, and referring to the "Reference Guidelines for the Exercise of Authority by Independent Directors and Audit Committees" and the Audit Quality Indicators (AQIs) of the Chinese Corporate Governance Association. After being submitted to the Audit Committee for approval on November 7, 2023, it was submitted to the Board of Directors for approval on November 7, 2023.

The CPA review and evaluation form includes the following three aspects:

  1. Independence Assessment(There are 13 questions in total, accounting for 42%)。
  2. Suitability Assessment(9 questions in total, accounting for 29%)。
  3. Review performance evaluation results(9 questions in total, accounting for 29%)。

Evaluation results：

The 2015 annual financial report was appointed by PricewaterhouseCoopersCPA JUAN LU,MAN-YU and CPA TSAI,I-TAI，After evaluation, both accountants meet the Company's independence and suitability standards, have not violated independence, and are qualified to serve as the Company's certifying accountants.