The Company’s Audit Committee conducts an annual evaluation, at least once a year, of the independence and competence of the signing certified public accountants, with reference to the Audit Quality Indicators (AQIs), covering five key dimensions: professionalism, audit quality control, independence, external oversight, and innovation capability. The signing CPAs and their accounting firm are also required to provide written statements.

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Upon review, it was confirmed that, except for audit and tax service fees related to the Company, the CPAs have no other financial interests or business relationships with the Company. Both the CPAs and their immediate family members meet the independence requirements, and the competence assessment was duly passed. The evaluation results for 2025 were reviewed and approved by the Audit Committee on January 22, 2025, and subsequently submitted to and approved by the Board of Directors on the same date.

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The results of the 2025 evaluation of the independence of the Company’s signing CPAs are presented in the table below.