The primary responsibility of the audit committee is to assist the board of directors in fulfilling its supervisory duties and ensuring the effective implementation of the powers conferred on the company by the Company Law, Securities Trading Act, and other relevant laws and regulations. The audit committee also helps the board of directors improve the quality of the company's accounting, financial reporting, internal control operations, and other related matters.

A. Official powers of the audit committee:

1. Adoption or amendment of an internal control system pursuant to Article 14-1 of Securities and Exchange Act.
2. Assessment of the effectiveness of the internal control system.
3. Adoption or amendment, pursuant to Article 36-1 of Securities and Exchange Act, of handling procedures for financial or operational actions of material significance, such as acquisition or disposal of assets, derivatives trading, extension of monetary loans to others, or endorsements or guarantees for others.
4. A matter bearing on the personal interest of a director.
5. A material asset or derivatives transaction.
6. A material monetary loan, endorsement, or provision of guarantee.
7. The offering, issuance, or private placement of any equity-type securities.
8. The hiring or dismissal of a certified public accountant, or the compensation given thereto.
9. The appointment or discharge of a financial, accounting, or internal auditing officer.
10. Annual and semi-annual financial reports. The major financial statements shall also be signed or sealed on each page by the issuer's chairperson, managerial officer, and principal accounting officer.
11. Any other material matter so required by the company or the Competent Authority.

The audit committee is composed of all independent directors (including at least one financial expert) who meet the statutory requirements for professional qualifications, work experience, independence, and the number of independent directorships held. The committee conducts an internal performance evaluation of the audit committee on a regular basis every year.

The Board of Directors has prepared the Company's operation report of 2024, financial statements, and profit distribution statement. The financial statements have been audited and finalized by PWC, who have issued an audit report. The aforementioned operation report, financial statements, and profit distribution statement have been reviewed by our Audit Committee and are found to be in compliance with no discrepancies.

Our accounting division conducts an annual self-evaluation of the independence and competence of the CPAs, in accordance with Article 47 of the Certified Public Accountant Act, Bulletin No. 10 of the Code of Professional Ethics for Accountants ("Integrity, Objectivity, Independence"), and the quality indicators provided by the CPAs. The results are reported to the Audit Committee (2025.3.4) and the Board of Directors (2025.3.6) for review and approval. The CPAs of PricewaterhouseCoopers through our evaluation has met the standard of independence and are qualified to be our company’s CPA.

The operation of the Audit Committee for the fiscal year 2025 is as follows:

Session	Content of the resolution	Opinions of all member	The Company's response to the Audit Committee
2025.01.10 (18th Meeting in 4th Session)	The company intends to subscribe for 61,694,120 privately placed common shares issued by PChome Online Inc. at a price of TWD 40 per share. Upon completion of the subscription, the company will hold a 30% equity stake in PChome Online Inc.	No attending director voices an objection, the proposals were deemed approved.	Those opinions were raised at the Company’s Board for discussion.
2025.03.04 (19th Meeting in 4th Session)	The consolidated financial statements for first quarter of year 2024.。 The appointment of CPA and approved the evaluation of external auditor’s independence. Audit fee for PWC of 2025 The statement of internal control system for year 2024.	No attending director voices an objection, the proposals were deemed approved.	Those opinions were raised at the Company’s Board for discussion.
2025.03.06 (20th Meeting in 4th Session)	The business plan, the business report and the distribution of retained earnings for year 2024.	No attending director voices an objection, the proposals were deemed approved.	Approved by the board meeting and raised at the Company’s SHM for discussion.
2025.05.06 (21th Meeting in 4th Session)	1. The consolidated financial statements for the first quarter of year 2025.	No attending director voices an objection, the proposals were deemed approved.	Those opinions were raised at the Company’s Board for discussion.
2025.11.04 (2nd Meeting in 5th Session)	The consolidated financial statements for the third quarter of year 2025. Internal auditing proposal of year 2026. Resolution to approve the amendment to the Company’s Procedures for Acquisition or Disposal of Assets.	No attending director voices an objection, the proposals were deemed approved.	Those opinions were raised at the Company’s Board for discussion.
2025.12.18 (3rd Meeting in 5th Session)	In response to the adjustment of the transaction price for the equity transaction of Carrefour (Taiwan) Co., Ltd., the Company proposes to amend its quarterly financial statements from the second quarter of 2023 through the third quarter of 2025.	No attending director voices an objection, the proposals were deemed approved.	Those opinions were raised at the Company’s Board for discussion.

Operation Information of the Remuneration Committee
(1) UPEC's Remuneration Committee is composed of four members. The Company's Remuneration Committee faithfully performs the following duties and submits the proposed recommendations to the board for discussion.

1. Establish and periodically review policies, systems, standards, and structures for the performance evaluation and salary compensation of directors and executives.
2. Periodically evaluate and establish salary compensation for directors and executives.

(2) The term of office for current members runs from 10 June 2025 through 28 May 2028. As of publication of the Annual Report, there had been a total of three (A) meetings of the Remuneration Committee over the past fiscal year. Member attendance is detailed below:

Title	Name	Meetings Attended Personall	Meetings Attended by Proxy	Personal Attendance Rate (%)	Remark
Convener & member	Chun-Jen Chen	3	0	100%	Re appointment (Supplementary Election on 2025/06/10)
Member	Ming-Hui Chang	3	0	100%	Re appointment (Supplementary Election on 2025/06/10)
Member	Wei-Yung Tsung	3	0	100%	Re appointment (Supplementary Election on 2025/06/10)
Member	Lee-Feng Chien	3	0	100%	Re appointment (Supplementary Election on 2025/06/10)
Member	Shin-Chang Wu	2	0	100%	New appointment (Supplementary Election on 2025/06/10)

Resolutions decided upon by the Remuneration Committee during the most recent year and as of the date of publication of the Annual Report: