Audit Committee – 柏騰科技股份有限公司

Audit Committee

The Audit Committee is composed of 4 independent directors. Its purpose is to assist the Board in supervising the quality and integrity of the Company’s accounting, auditing, financial reporting and financial matters. Members’ professional qualifications and experience are as follows:

Member	Professional Qualifications & Experience
Independent Director — Chin-Hsin Cheng	Graduated from the Graduate Institute of Business Administration, National Taipei University, previously served as Audit Assistant Manager at Deloitte Taiwan, Partner CPA at Shi Fang Guang Hua Joint Accounting Firm, CPA at Hong Xuan Joint Accounting Firm, and Financial Committee Member and Visiting Committee Member of the Ministry of Health and Welfare, Executive Yuan. Currently serves as Managing Director of Hong Xuan Joint Accounting Firm, Partner CPA of Hong Xuan Joint Accounting Firm, General Manager of Hong Liang Management Consulting Co., Ltd., Financial and Tax Advisor of Jing Shen Tang Investment Co., and Financial and Tax Advisor for wellness and direct selling companies, possessing over five years of required work experience in business, legal affairs, finance, accounting, or corporate operations.
Independent Director — Tsung-Min Su	MA, International Business Management, Curtin University, Australia. Former Head/Special Assistant at Dongfeng Yulon Motor; Associate Manager at Haitec; Purchasing Manager and Sales/Service Manager at Yulon Nissan; Deputy/Manager (Production) and Manufacturing Director at Yulon Motor. Currently Senior Specialist at Reilly Enterprises Co., Ltd. Over five years’ experience in business, legal, finance, accounting or company-related work.
Independent Director — Yi-Chen Liu	EMBA, National Chiao Tung University. Former President of Yulon Motor; President of Yulon Nissan; President of Haitec Auto-Electronics; Chairman of the Vehicle Manufacturers Association; Vice Chairman of Haitec; Chairman of Yuchi; Chairman of Inglesia. Currently corporate director representative of Meiko Technology Inc. Over five years’ experience in business, legal, finance, accounting or company-related work.
Independent Director — Tung-Lung Chang	EMBA, National Tsing Hua University. Former VP, Global Sales & Planning at Vanguard International Semiconductor; VP at Mosel Vitelic Wafer Fab and Technology Center; R&D Manager at Microchip; R&D Manager at ROHM; R&D Engineer at ZNTEE. Currently Director of Peijin Technology, Independent Director of Mosel Vitelic, and Director of Juyou Technology. Over five years’ experience in business, legal, finance, accounting or company-related work.

The Audit Committee held 4 meetings in 2025. Key items reviewed include:
1. Establishing or amending the internal-control system per Article 14-1 of the Securities and Exchange Act.
2. Assessing effectiveness of internal controls.
3. Establishing or amending procedures per Article 36-1 for acquisition/disposal of assets, derivatives trading, loans, endorsements/guarantees.
4. Matters involving directors’ interests.
5. Material asset or derivatives transactions.
6. Material loans, endorsements or guarantees.
7. Raising, issuing or privately placing equity-type securities.
8. Auditor qualifications and independence.
9. Appointment, dismissal and compensation of attesting CPAs.
10. Appointment and dismissal of CFO, accounting head or chief internal auditor.
11. Annual and semi-annual financial reports.
12. Committee performance self-evaluation questionnaire.
13. Other material matters required by law or the regulator.

Review of Financial Reports

The Board prepared the 2025 Business Report, Financial Statements and Deficit-Compensation Proposal. The financial reports were audited by CPAs Po-Jen Weng and Meng-Kuei Yu of Deloitte & Touche, who issued an unqualified opinion. The Audit Committee has reviewed the above items and finds no discrepancies.

Assessment of Internal Control System Effectiveness

The Audit Committee assessed the effectiveness of the Company’s internal control policies and procedures, and reviewed regular reports from internal audit, the attesting CPAs and management — covering risk management and legal compliance. The Committee considers the Company’s risk management and internal control systems to be effective; necessary control mechanisms are in place to monitor and correct violations.

Appointment of Attesting CPA

The Audit Committee is responsible for monitoring the independence of the attesting CPA firm to ensure fair financial reporting. Generally, except for tax services or specially approved items, the CPA firm may not provide other services to the Company. All services provided must be approved by the Audit Committee. To ensure independence, the Committee uses an independence assessment form based on Article 47 of the CPA Act and Bulletin No. 10 (“Integrity, Objectivity and Independence”) of CPA Professional Ethics, evaluating the CPA’s independence, expertise and competence, including any related-party, business or financial relationships with the Company. At the 5th meeting of the 4th-term Audit Committee on March 12, 2025 and the 7th meeting of the 14th-term Board on the same day, CPAs Po-Jen Weng and Meng-Kuei Yu were resolved to meet the independence assessment standards and qualified to serve as the Company’s financial and tax attesting CPAs.

2025 Operations

Audit Committee Meeting Date	Term	Agenda	Independent directors’objections, reservations or material suggestions	Audit Committee Resolution	Company’s response to the Committee’s opinions
114.03.12	4th Term 5th Meeting	1. 2024 Business Report and Financial Statements. 2. 2024 Deficit-Compensation Proposal. 3. 2024 Statement on the Internal Control System. 4. Appointment fee and independence assessment of the Company’s attesting CPAs. 5. Receivables overdue by more than three months beyond normal credit terms in Q4 2024, not constituting loans. 6. Release of non-compete restrictions on directors and their representatives. 7. Proposed private placement of common shares via cash capital increase.	None	Passed unanimously by all attending members	Submitted to the Board and passed by attending directors
114.05.07	4th Term 6th Meeting	1. Q1 2025 Financial Statements. 2. Receivables and other amounts (not constituting loans) overdue by more than three months as of Q1 2025. 3. Partial amendment to the Audit Committee Charter. 4. Amendment to the “Payroll Cycle — Payroll Operations” of the Company’s Internal Control System.	None	Passed unanimously by all attending members	Submitted to the Board and passed by attending directors
114.06.24	4th Term 7th Meeting	1. Issuance of the 3rd 2023 Restricted Employee Stock — employee roster and quantity matters.	None	Passed unanimously by all attending members	Submitted to the Board and passed by attending directors
114.08.06	4th Term 8th Meeting	1. Q2 2025 Financial Statements. 2. Receivables and other amounts (not constituting loans) overdue by more than three months as of Q2 2025. 3. 2024 Sustainability Report submitted for Audit Committee supervision and review. 4. Subsidiary to apply to Chailease Finance Co. for a financing credit line up to NT$130 million, with the Company providing endorsement/guarantee.	None	Passed unanimously by all attending members	Submitted to the Board and passed by attending directors