In order to establish a good functional committee governance system, improve the audit supervision function and strengthen the management function, the organizational rules of the audit committee are formulated in accordance with the provisions of the "Procedures for the Exercise of Functions and Powers of the Audit Committee of a Public Company" to be followed. The Audit Committee consists of all independent Directors with not less than three persons, one of whom is the convener and the chairman of the meeting. The convener of the Audit Committee represents the Audit Committee.

The Audit Committee of the Company is composed of 3 independent directors, and its operation mainly aims to supervise the following items:

a.  The adequacy ofthe Company's financial statements.

b.  The appointment (termination), independence and performance of CPA.

c.  Effective implementation of the Company's internal control.

d.  Regulatory compliance of the Company.

e.  Control of the Company's existing or potential risks.

Nine meetings held by the Company’s Audit Committee. The Independent Directors’ attendance status is as follows: