Announcement of the change of accounting firm and certification accountant starting from the 2024Q3

 Announcement of the change of accounting firm
and certification accountant starting from the 2024Q3

1.Date of the board of directors resolution
(Date of occurrence of the event):2024/09/24
2.Name of the original accounting firm:Crowe (TW) CPAs
3.Name of the original CPA 1:SHAO, CHAO-BIN
4.Name of the original CPA 2:HUANG, CHIEN-CHEN
5.Name of the new accounting firm:Baker Tilly Clock & Co
6.Name of the new CPA 1:LAI, CHIA-YU
7.Name of the new CPA 2:WU, HSIN-LIANG
8.Reason for the replacement:The company's long-term operational
 development and business needs.
9.Specify whether the company or the original CPA
decided to terminate or discontinue the appointment:
The company voluntarily terminated the appointment
10.The date the company notified or was notified
by the CPA about the termination:2024/09/24
11.Were there adjustments to or suggestions on major
internal control improvement matters in financial
report that have been filed or are being prepared
n the last 2 fiscal years:None.
12.Was there any divergence in opinion between the Company
 and the original CPA concerning above adjustments or
suggestions? (If so, please specify.):NA.
13.Whether the company consults the new CPA regarding
the adjustments and suggestions and probable opinion
before official engagement? (If so, please specify.):NA.
14.Specify whether the original CPA is authorized to
respond to the reasonable inquiries (including diverging
opinions on above matters) from the new CPA:Yes.
15.Any other matters that need to be specified (the information disclosure
  also meets the requirements of Article 7, subparagraph 7 of the Securities
  and Exchange Act Enforcement Rules, which brings forth a significant impact
  on shareholders rights or the price of the securities on public companies.):
From the 2024 Q3,  the company and all subsidiaries
will be certified by the new accounting firm.