Audit Committee

►Introduction to Members of the Audit Committee
The Audit Committee of the Company was established on December 10th, 2021 and comprises three members who are Independent Directors; their informaiton is shown in the following table:

Title	Name	Date Elected	Major Experience (Educational Background)	Concurrent Positions in the Company and Other Companies
Member	Wang, Ching-Wen	2021/9/22	Ph.D., Institute of Management Science, National Chiao Tung University Vice president of National Chung Hsing University Dean of College of Management, National Chung Hsing University	Professor of Department of Business Administration, National Chung Hsing University Independent Director of Greenyn Biotechnology Co., Ltd. Independent Dircetor or Securitag Assembly Group Co., Ltd.
Member	William Liao	2021/12/10	MBA, University at Albany, State University of New York Executive vice president of TCI Co., Ltd.	Representative of WILLER International Limited Independent Director of Greenyn Biotechnology Co., Ltd.
Member (convenor)	Hsiao, Chao-Chin	2021/12/10	MBA, National Cheng Kung University Independent Director of Taiwan Fertilizer Co., Ltd.	Representative of Tai Ming Accounting Firm (泰茗會計師事務所) Representative of Tai Ming Book-keeping Firm (泰茗記帳士事務所) Independent director of Trade-Van Information Services Co. Independent Director of Greenyn Biotechnology Co., Ltd.

►Annuam Work Summary of the Audit Committee
Functions of the Company's Audit Committee are primarily for supervising the appropriate presentation of the Company's financial statements, appointment (dismissal) independence, and adequacy of CPAs, effective implementation of the Company's internal control, compliance with relevant laws, regulations, and rulese of the Company, or potential risk control, and proposing recommendations to the Board as a reference for its decisions.

►Review Financial Reports
Review the annual business report, financial statements, proposal of earning distribution, and quarterly financial reports prepared by the Board of the Company.

►Evaluate the Effectiveness of the Internal Control System
The Audit Committee evaluates the effectiveness of the policy and procedures (including control measures for finance, operation, risk management, information safety, nad legal compliance) of the Company's internal control system and proposes recommendations for its decisions regarding the implementation and operation of the Company's internal control system.
 

►Attendence of Audit Committee Meetings
The Company's Audit Committee has three members; the term of office of the current members is from December 10th, 2021 to September 21st, 2024.

From Jan. 1st to March 4th, 2024, one meetings were held, and the attendence of the three members was as follows:

Title	Name	Number of Meetings	Actual Attendance	Attendance by Proxy	Actual Attandence Rate (%)
Member (convenor)	Hsiao, Chao-Chin	1	1	0	100%
Member	Wang, Ching-Wen	1	1	0	100%
Member	William Liao	1	1	0	100%

In 2023, five meetings were held, and the attendence of the three members was as follows:

Title	Name	Number of Meetings	Actual Attendance	Attendance by Proxy	Actual Attandence Rate (%)
Member (convenor)	Hsiao, Chao-Chin	5	5	0	100%
Member	Wang, Ching-Wen	5	5	0	100%
Member	William Liao	5	5	0	100%

In 2022, nine meetings were held, and the attendence of the three members was as follows:

Title	Name	Number of Meetings	Actual Attendance	Attendance by Proxy	Actual Attandence Rate (%)
Member (convenor)	Hsiao, Chao-Chin	9	9	0	100%
Member	Wang, Ching-Wen	9	9	0	100%
Member	William Liao	9	8	1	89%

 

►Audit Committee - Meeting Resolution of the Year

Year	Meeting Resolution
2024
2023
2022
2021