Audit Committee – 柏騰科技股份有限公司

Audit Committee

The Audit Committee comprises four independent directors and is established to assist the Board of Directors in supervising the quality and integrity of the Company’s accounting, auditing, financial-reporting processes, and finances. Members’ professional qualifications and experience are as follows:

Member	Professional Qualifications & Experience
Independent Director — Cheng Chin-Hsin	Graduate Institute of Business Administration, National Taipei University. Previously served as Audit Deputy Manager at Deloitte & Touche, Partner Accountant at Shih-Fang-Kuang-Hua CPA Firm, Accountant at Hung-Hsuan CPA Firm, and Financial Committee Member / Visiting Committee Member at the Ministry of Health and Welfare, Executive Yuan. Currently serves as Managing Partner of Hung-Hsuan CPA Firm, Partner Accountant of Hung-Hsuan CPA Firm, General Manager of Hung-Liang Management Consulting Co., Ltd., Tax & Financial Consultant of Ching-Shen-Tang Investment Co., and Tax & Financial Consultant of health-food and direct-sales companies. Possesses more than five years of work experience required in business, law, finance, accounting, or company operations.
Independent Director — Su Tsung-Min	Master of International Business Management, Curtin University, Australia. Previously served as General Manager / Special Assistant at the headquarters of Dongfeng Yulon Motor, Vice President of Haitec Co., Procurement Manager of Yulon Nissan Motor Co., Business Service Manager of Yulon Nissan Motor Co., Deputy Manager / Manager (Production Department) of Yulon Motor Co., and Director of Manufacturing at Yulon Motor Co. Currently serves as Senior Specialist at Sharp Industries Co., Ltd. Possesses more than five years of work experience required in business, law, finance, accounting, or company operations.
Independent Director — Liu Yi-Chen	EMBA, 5E EMBA Program, National Chiao Tung University. Previously served as President of Yulon Motor Co., President of Yulon Nissan Motor Co., President of Haitec Co., Chairman of the Taiwan Transportation Vehicle Manufacturers Association, Vice Chairman of Haitec Co., Chairman of Yulon-Mech Industry Corp., and Chairman of Ying-Hsi Corp. Currently serves as the corporate-representative director of Meike Technology Co., Ltd. Possesses more than five years of work experience required in business, law, finance, accounting, or company operations.
Independent Director — Chang Tung-Lung	EMBA, National Tsing Hua University. Previously served as Vice President of Global Sales and Planning at Vanguard International Semiconductor (VIS), Vice President of the Wafer Fab and Technology Center at Mosel Vitelic, R&D Manager at Microchip, R&D Manager at ROHM, and R&D Engineer at Intel. Currently serves as Director of Globalsemi Inc., Independent Director of Luxnet Corp., Independent Director of Kuang-Hua Tech Co., Ltd., and Consultant to Largan Precision and Da-Shun Precision. Possesses more than five years of work experience required in business, law, finance, accounting, or company operations.

In FY 2026 (ROC Year 115), the Audit Committee held 4 meetings. The principal items deliberated included:

1. Establishing or amending the internal-control system in accordance with Article 14-1 of the Securities and Exchange Act.
2. Assessing the effectiveness of the internal-control system.
3. Establishing or amending procedures for major financial-business activities — including acquisition or disposal of assets, derivatives transactions, lending of funds to others, endorsements, or guarantees — in accordance with Article 36-1 of the Securities and Exchange Act.
4. Reviewing matters involving directors’ own conflicts of interest.
5. Reviewing material asset or derivatives transactions.
6. Reviewing material lending of funds, endorsements, or guarantees.
7. Reviewing offerings, issuances, or private placements of equity-type securities.
8. Reviewing the qualifications and independence of certifying CPAs.
9. Reviewing the appointment, dismissal, or compensation of certifying CPAs.
10. Reviewing the appointment or removal of the chief financial, accounting, or internal-audit officer.
11. Reviewing annual, quarterly, and semi-annual financial reports.
12. Reviewing the self-assessment questionnaire for committee-performance evaluation.
13. Other material matters required by the Company or the competent authorities.

Review of Financial Reports

The Board prepared the FY 2025 business report, financial statements, and the proposal for loss appropriation. The financial reports have been audited by CPAs Po-Jen Weng and Meng-Kuei Yu of Deloitte & Touche, who issued an unqualified audit opinion. The above business report, financial reports, and loss-appropriation proposal have been reviewed by the Audit Committee and found to contain no instances of non-compliance.

Assessment of the Effectiveness of the Internal Control System

The Audit Committee evaluated the effectiveness of the policies and procedures of the Company’s internal control system, and reviewed the periodic reports from the Company’s audit department, the certifying CPAs, and management — including risk management and regulatory compliance. The Audit Committee considers that the Company’s risk management and internal control systems are effective and that the necessary control mechanisms are in place to monitor and rectify any violations.

Appointment of Certifying CPAs

The Audit Committee is charged with overseeing the independence of the CPA firm in order to safeguard the impartiality of the financial statements. In general, apart from tax-related services or specifically approved engagements, the CPA firm shall not provide the Company with other services; all services provided must be approved by the Audit Committee. To ensure the CPA firm’s independence, the Audit Committee has formulated an independence evaluation form by reference to Article 47 of the Certified Public Accountant Act and Statement No. 10, “Integrity, Objectivity and Independence,” of the Norm of Professional Ethics for Certified Public Accountants of the Republic of China. The form assesses the CPAs’ independence, professionalism, and competence, including whether they are related parties of the Company or have business or financial-interest relationships with it.

At the 11th meeting of the 4th Audit Committee on March 9, 2026, and the 13th meeting of the 14th Board of Directors on March 9, 2026, it was reviewed and resolved that CPAs Po-Jen Weng and Meng-Kuei Yu of Deloitte & Touche both meet the independence-assessment standards and are suitable to serve as the Company’s CPAs for financial and tax certification.

Operations in FY 2026 (ROC Year 115)

Audit CommitteeMeeting Date	Session	Agenda Items	Independent Directors’ Objections, Reservations, or Material Recommendations	Audit Committee Resolution	Company’s Handling of the Audit Committee’s Opinion
2026.02.11	4th Term, 10th Meeting	1. Ratification of the Company’s acquisition and disposal of domestic stocks, and authorization for trading and disposal of financial instruments within a trading limit of NT$100 million.	None	Passed without objection by all attending members	Submitted to the Board of Directors and approved by attending directors
2026.03.09	4th Term, 11th Meeting	1. FY 2025 business report, consolidated financial statements, and standalone financial statements. 2. FY 2025 Statement of Internal Control. 3. FY 2026 appointment, compensation, and independence assessment of the certifying CPAs. 4. The Company’s lending of NT$100 million to a subsidiary.	None	Passed without objection by all attending members	Submitted to the Board of Directors and approved by attending directors
2026.04.14	44th Term, 12th Meeting	1. FY 2025 loss-appropriation proposal. 2. The Company’s proposal to issue common shares through a private-placement cash capital increase.	None	Passed without objection by all attending members	Submitted to the Board of Directors and approved by attending directors
2026.05.08	4th Term, 13th Meeting	1. FY 2026 Q1 financial statements. 2. Proposed capital reduction to offset losses and cash capital increase of a subsidiary.	None	Passed without objection by all attending members	Submitted to the Board of Directors and approved by attending directors