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Communication with independent directors

●Communication between independent directors and audit supervisor
一.Communication method between independent directors and audit supervisor

    (一). In addition to the company’s internal audit unit sending audit reports to independent directors for review every month, the audit supervisor and independent directors have quarterly meetings to discuss company operations. And communicate with independent directors to audit the execution of related businesses.
    (二). Good communication between audit supervisor and independent directors.

二. Summary of communication between independent directors and audit supervisors from 2025 to the present

Date
Method

attendees

Motion

Communications and action
result

Result of handling opinions of independent directors

February 21, 2025
Audit Committee

Independent
Director: Cy Su 。Minkon Huang，Wen Hsiang Lu，Ding An Lee
Audit: JY.Lai

1.Report:
(1)Communication before the 9th
session of the 2th term of the
Audit Committe
(2)Q4 2024 Internal Audit Report
2.Motion:
(1)Declaration of Internal control for 2024

1.Consented to the contents
of the report and motions;
reported to the BOD by
audit office.
2.Internal auditor reported
the implementation with
good communication with
the independent directors.

Approved by the Board

May 9, 2025
Audit Committee

Independent
Director: Cy Su 。Minkon Huang，Wen Hsiang Lu，Ding An Lee
Audit: JY.Lai

1.Report:
(1)Communication before the 10th
session of the 2th term of the
Audit Committe
(2)Q1 2025 Internal Audit Report

1.Independent directors
acknowledged motions.
2.Internal auditor reported
the implementation with
good communication with
the independent directors.

Independent directors have no suggestions.

August 11, 2025
Audit Committee

Independent
Director: Cy Su 。Minkon Huang，Wen Hsiang Lu，Ding An Lee
Audit: JY.Lai

 Report:
(1)Communication before the 11th session of the 2th term of the
Audit Committe
(2) Q2 2025 Internal Audit Report

1.Independent directors
acknowledged motions.
2.Internal auditor reported
the implementation with
good communication with
the independent directors.

Independent directors have no suggestions.

November 07, 2025
Audit Committee

Independent
Director: Cy Su 。Minkon Huang，Wen Hsiang Lu，Ding An Lee
Audit: JY.Lai

1.Report:
(1) Communication before the 12th session of the 2th term of the Audit Committe
(2)Q3 2025 Internal Audit Report。
2.Motion:
(1)Internal Audit Plan for 2026
(2)Amendments to certain provisions of the "Payroll Work Cycle of AWTC."

1.Consented to the contents
of the report and motions;
reported to the BOD by
audit office.
2.Internal auditor reported
the implementation with
good communication with
the independent directors.

Approved by the
Board

January 12, 2026 Audit Committee Meeting

Independent
Director: Cy Su 。Minkon Huang，Wen Hsiang Lu，Ding An Lee
Audit: JY.Lai

1.Report:
(1)Communication before the 13th
session of the 2th term of the
Audit Committe
2.Motion:
(1)Amendments to certain provisions of the "Procedures for the Acquisition or Disposal of Assets by AWTC."
(2) Amendments to certain provisions of the "Code of Conduct for Sustainable Development by AWTC."

1.Consented to the contents
of the report and motions;
reported to the BOD by
audit office.
2.Internal auditor reported
the implementation with
good communication with
the independent directors.

Approved by the Board

● Communication between independent directors and accountants
    1. The communication between the independent directors of the company and the accountants is mainly through the audit committee, the board of directors or other communication meetings. The certified accountants are invited to attend and provide relevant necessary information. The communication between the two parties is good.
    2. The certified accountant submits the results of the financial report review or review, the annual review plan, and the internal control review at the meeting, and fully communicates whether there are major adjustment entries or legal amendments that affect the accounting situation.
    3. Regularly assess the independence and competence of the accountant every year, and obtain an independence statement issued by the accountant for the board of directors to review.
    4. For other communication matters required by relevant laws and regulations, the accountant shall cooperate to provide necessary information and explanations.
The communication between independent directors and accountants so far in 2025 is as follows:

Date
Method

attendees

Motion

Communications and action
result

Result of handling opinions of independent directors

February 21, 2025 Attend the Audit Committee via video conference

Independent
Director: Cy Su 。Minkon Huang，Wen Hsiang Lu，Ding An Lee
CPA: Teng-Wei Wang and Chen HaifengSenior Manager

1.2024 Annual Financial Report
2. 2025 Audit Quality Indicators (AQIs) information for certified accountants.

1. The accountant reports the 2024 financial report review conclusion and key review matters; and explains the 2025 certified accountant audit quality indicators (AQIs) information.
2.The communication between the accountants and the independent directors is good, and the case has been reviewed and approved to be submitted to the board of directors for resolution.

Answered questions from independent directors and independent directors had no amendments.

May 9, 2025
Attend the Audit Committee via video conference

Independent
Director: Cy Su 。Minkon Huang，Wen Hsiang Lu，Ding An Lee
CPA: Teng-Wei Wang and Chen HaifengSenior Manager

2025 Q1 Financial Report

The accountant submitted the 2025 Q1 financial report audit conclusion

Answered questions from independent directors and independent directors had no amendments

August 11, 2025 Attend the Audit Committee via video conference

Independent
Director: Cy Su 。Minkon Huang，Wen Hsiang Lu，Ding An Lee
CPA: Teng-Wei Wang and Chen HaifengSenior Manager

2025 Q2 Financial Report

The accountant submitted the 2025 Q2 financial report audit conclusion

Answered questions from independent directors and independent directors had no amendments

November 07, 2025 Attend the Audit Committee via video conference

Independent
Director: Cy Su 。Minkon Huang，Wen Hsiang Lu，Ding An Lee
CPA: Teng-Wei Wang and Chen HaifengSenior Manager

2025 Q3 Financial Report

The accountant submitted the 2025 Q3 financial report audit conclusion

Answered questions from independent directors and independent directors had no amendments