Audit Committee

Professional qualifications and experience of committee members

Name	Gender	Age	Independent Direct	Education	Experience
Wu Yong-fu (convener)	M	51-60	V	Master of Accountancy, National Chengchi University	National Chengchi University Business Manager, Underwriting Dept., Yuanta Securities Assistant Manager, Audit Dept, KPMG Taiwan
Xu Bo-yu	M	41-50	V	Graduate Institute of Accounting, Chung Yuan Christian University	CPA Partner, Qin-Mei Co., CPAs Supervisor, New Taipei City Tax Agents Association
Li Dan	女	51-60	V	Ph.D. in International Business, National Taiwan University M.A. in International Trade, National Chengchi University	Professor of Finance, National Central University Assistant Prof and Associate Prof of International Business, uan Ze University The University of Auckland, New Zealand Senior Lecturer

Responsibilities

COSMO ELECTRONICS established an Audit Committee on July 20, 2021, consisting of all independent directors, with the following main responsibilities:

Establish or amend the internal control system in accordance with Article 14-1 of the Securities and Exchange Act.
Evaluation of the effectiveness of the internal control system.
Establish or amend procedures for handling significant financial transactions involving the acquisition or disposal of assets, derivative transactions, lending of funds to others, or endorsement or guarantee for others in accordance with Article 36-1 of the Securities and Exchange Act.
Matters involving the directors’ own interests.
Significant asset or derivative transactions.
Significant loaning funds to others, endorsements and guarantees.
The raising, issuance or private placement of securities of an equity nature.
The appointment, termination or compensation of CPAs.
Appointment or removal of financial, accounting or internal audit officers.
The annual financial statement signed or sealed by the Chairperson, managerial personnel and accounting officers, and the financial statement for the second quarter that is subject to audit and certification by the CPA.
Other significant matters as required by the Company or the competent authorities.

2022 Operation of the Audit Committee

There are 3 members of the Audit Committee of the Company.

The tenure of the first term of members: From July 20, 2011 to July 19, 2013, the Audit Committee held 4 meetings in 2011. The attendance of members is as follows:

Title	Name	Attendance in Person (Ｂ)	Attendance Rate (%)(B/A)
convener	Wu Yong-fu	4	100%
Independent director	Xu Bo-yu	4	100%
Independent director	Li Dan	4	100%

The content of the proposal is excerpted below:

Item	File
2022

2021 Evaluation status of the performance evaluation of the Audit Committee

Self-assessment of the performance of the Audit Committee: Excellent

Evaluation Items	Items	Scoring Rate
1. Participation in company operations	16 items	94%
2. Responsibility awareness of functional committees
3. Enhancement of the quality of functional committee decision making
4. Composition and selection of functional committee members
5. Internal control

Optoelectronics

Audit Committee

Responsibilities

2022 Operation of the Audit Committee

The content of the proposal is excerpted below:

Item

File

2022

2021 Evaluation status of the performance evaluation of the Audit Committee