Assessment of independence and competency of visa accountants

The company's Audit Committee conducts an annual assessment of the independence and competence of the certified public accountants (CPAs) and reports the results to the Board of Directors. The committee requires the CPAs to provide Audit Quality Indicators (AQIs) and evaluates them based on the attached standards, confirming that the CPAs have no financial interests or business relationships with the company other than the fees for auditing and tax matters. Additionally, the committee will continue to implement digital audit tools to enhance audit quality. The most recent assessment was approved by the Audit Committee on August 10, 2023, and subsequently ratified by the Board of Directors on March 7, 2024.