Functional Committees

Corporate Governance

Audit Committee

The Wieson Technologies Audit Committee is composed entirely of independent directors with no fewer than three members. One member serves as the convener and at least one must have expertise in accounting or finance.

The committee operates with the primary purpose of overseeing the following matters:

1. Fair presentation of the company’s financial statements.

2. Appointment, dismissal, independence, and performance of CPAs.

3. Effective implementation of the company’s internal control system.

4. Compliance with relevant laws and regulations.

5. Management of the company’s existing or potential risks.

Audit Committee Members' Professional Qualifications and Experience

►Wieson Technologies Audit Committee Members' Professional Qualifications and Experience

2025 Audit Committee Annual Focus and Operations

►Wieson Technologies 2025 Audit Committee Annual Focus and Operations

2026 Communication Between Independent Directors, Chief Internal Auditor, and CPAs

►The Wieson Technologies Audit Committee holds at least one meeting per quarter with the Chief Internal Auditor to review the company's internal audit execution and internal control operations. Meetings may be convened at any time in response to significant irregularities.

►The Wieson Technologies Audit Committee meets at least once a year with the CPAs, who provide reports on the company’s financial condition (including domestic and overseas subsidiaries) and internal control audits. The meeting also ensures full communication regarding any significant accounting adjustments or regulatory changes that may impact financial reporting. Meetings may be convened at any time in response to major irregularities.

►The Audit Committee and the Chief Internal Auditor hold at least one meeting per quarter to review the company's internal audit execution and internal control operations. Meetings may be convened at any time in response to significant irregularities.

Year	Meeting Date	Meeting Name	Meeting Content
2026	April 14, 2026	Audit Committee	Implementation of the Annual Audit Plan
2026	March 11, 2026	Audit Committee	Implementation of the Annual Audit Plan、Internal Control System Statement、Annual Financial Statement Review
2025	December 26, 2025	Audit Committee	Implementation of the Annual Audit Plan、Internal Audit Plan for the Following Year
2025	December 26, 2025	Key Topics	CPAs’ Review Report on Financial Statements and Internal Controls
2025	November 11, 2025	Audit Committee	Implementation of the Annual Audit Plan
2025	October 21, 2025	Audit Committee	Implementation of the Annual Audit Plan
2025	July 11, 2025	Audit Committee	Implementation of the Annual Audit Plan
2025	May 15, 2025	Audit Committee	Implementation of the Annual Audit Plan
2025	March 11, 2025	Audit Committee	Implementation of the Annual Audit Plan、Internal Control System Statement、Annual Financial Statement Review

Remuneration Committee

►The Wieson Technologies Remuneration Committee consists of no fewer than three members, appointed by the Board of Directors. One member serves as the convener, and more than half of the members must be independent directors.

►The professional qualifications and independence of the committee members comply with Articles 5 and 6 of the Regulations Governing the Exercise of Powers by Remuneration Committees.

►The committee’s primary function is to objectively and professionally evaluate the company’s salary and remuneration policies for directors and executives and to provide recommendations to the Board of Directors as a reference for decision-making.

Remuneration Committee Members' Professional Qualifications and Experience

►Wieson Technologies Remuneration Committee Members' Professional Qualifications and Experience

2025 Remuneration Committee Annual Focus and Operations

►Wieson Technologies 2025 Remuneration Committee Annual Focus and Operations

Corporate Governance