Audit Committee

The company established the Audit Committee on May 30, 2022, which is composed of all independent directors. The audit committee mainly focuses on the fair expression of the company's financial statements, the selection (removal) and independence of certified accountants, the effective implementation of the company's internal control, and the management and control of the company's existing or potential risks, so as to strengthen the company's internal monitoring mechanism.

1. Brief Introduction of Audit Committee Members

2. The annual work focus and operation of the Audit Committee
The 2025 Audit Committee has met 5 times ( A ), and the matters considered mainly include:
( 1 ) Auditing of financial statements and accounting policies and procedures
( 2 ) Internal control system and related policies and procedures
( 3 ) Significant capital loan or endorsement guarantee
( 4 ) Regulatory Compliance
( 5 ) Corporate risk management
( 6 ) Qualifications, independence and aptitude assessment of visa accountants
( 7 ) Rotation of visa accountants and visa remuneration
( 8 ) Audit Committee Performance Evaluation Self-evaluation Questionnaire
● Review financial reports
The company's annual and quarterly financial reports have been reviewed or reviewed by Ernst & Young Global Limited, and discussed and approved by the company's audit committee and board of directors. The business report and loss appropriation proposal were also approved by the Audit Committee and the Board of Directors without objection.
● Evaluate the effectiveness of internal control systems
The Audit Committee evaluates the effectiveness of the company's internal control system policies and procedures ( including financial, operational, risk management, legal compliance and other control measures ), and reviews regular reports from the company's audit department, certified accountants and management. The Audit Committee believes that the company's risk management and internal control systems are effective and that the company has adopted necessary control mechanisms to monitor and correct them.
● Visa accountant independence
The Audit Committee is entrusted with the responsibility of supervising the independence of the certified public accounting firm to ensure the fairness of financial reports. In order to ensure the independence of the certified accounting firm, the Audit Committee has formulated an independence evaluation form with reference to Article 47 of the Accountant Law and the Accountant Professional Ethics Bulletin No. 10 "Integrity, Fairness, Objectivity and Independence" to evaluate the independence and independence of accounting firms. Competency assessment. On August 12, 2025, the Audit Committee and the Board of Directors discussed and approved that Certified Public Accountants Lai Shuchen and Huang Yuting both met the independence assessment standards and were qualified to serve as the Company's financial and tax signing accountants.
( 9 ) Member attendance

3. The audit committee discusses the reasons and resolution results and the resolution results submitted to the board of directors for discussion