The Audit Committee of The Company regularly evaluates the independence and suitability of CPAs yearly, and submits the evaluation results to the Board of Directors. 

The evaluation mechanism is as follows:

1. The Company’s CPAs are not related parties to the Company and the directors.
2. The Company abides by the Corporate governance Principles to handle the rotation of CPAs.
3. Prior to the appointment of annual audit services, the firm of CPAs is required to obtain the approval of the Audit committee. Before the appointment of non-audit services, the firm of CPAs shall confirm the requirements for independence are met and report to the independent directors in quarterly Audit committee meetings.
4. The CPAs shall report to the Audit committee on the compliance with the independent standards and their review or audit results on a quarterly basis.
5. Obtain an independent statement issued by CPAs on a regular basis.
6. The Company includes the Audit Quality Indicators (AQIs) in the CPAs annual appointment evaluation and the CPAs are required to report with the Audit committee accordingly.

The assessments are as follows:

1. The Audit committee completed the evaluation process on January 30, 2024, and submitted the evaluation results to the board of directors for approval on January 31, 2024.
2. The Audit committee completed the evaluation process on February 12, 2025, and submitted the evaluation results to the board of directors for approval on February 13, 2025.
3. The independence of the certifying accountants complies with the relevant regulations, including the Certified Public Accountant Act of the Republic of China and the Code of Professional Ethics for Accountants.
4. The Company has not engaged the same certifying accountant for five consecutive years.

Top 10 Shareholders (Record Date of shareholder’s meeting: 2025/3/30)

1. Employee welfare measures and implementation

• The company provides a full range of insurance and care programs, except for statutory insurance, all employees are entitled to publicly-funded group insurance. During business trips or overseas assignments, exclusive travel insurance is also provided, ensuring that employees have access to comprehensive safety protection wherever they are in the world.
• The Company implements the "Employee Stock Ownership Trust Plan", which provides employees with a relative incentive of 100%~150%. In addition to providing a convenient and stable savings channel, it also links the Company's operations with the long-term welfare of employees. The plan has received strong support from the majority of employees, with an overall participation rate consistently maintained at over 80%.
• In addition to the basic monthly salary, the Company provides Spring Festival, Dragon Boat Festival and Mid-Autumn Festival bonuses. Each year, according to the overall operation of the company, team and individual performance, various short- and long-term reward incentive schemes are designed flexibly for different positions, and the profit surplus is shared with employees, so as to achieve the purpose of talent attraction, retention, incentive and planned cultivation of high-quality talents.
• The company provides the "Friendship Accompanies You" settling-in and parenting program, which provides a series of complete and superior leave benefits to employees at all stages of "marriage, birth, nurturing, education and companionship", in addition to providing 10 weeks of maternity leave during childbirth, but also engagement leave, paid parent-child leave, etc., to support employees to grasp every important moment in life.
• In order to create a comfortable dining environment and provide healthy and diversified dining options, in addition to setting up staff canteens to provide breakfast, lunch, dinner and midnight snack meals and providing meal subsidies to colleagues, we also monitor the traceability of ingredients, introduce local resume rice, provide vegetable options, use recycled tableware, and implement kitchen safety checks, so that employees can eat with peace of mind and practice low-carbon life at the same time.
• To promote work-life balance, each factory has a life plaza, including convenience store, coffee shop, bakery, fruit bar and laundry. Seasonal sales events are launched during festivals, allowing employees to enjoy a strong festive atmosphere while taking a break from work.
• The Company has set up "Wellness Center" in each factory, and in the employee health care plan, different health promotion programs are designed according to the different needs of different age groups, and through the handling and implementation of various health promotion activities, it provides health care for colleagues and creates an all-round physical, mental and spiritual health care mechanism.
• Each factory has set up a fitness center "Vitality Hall", which provides gymnasium, rhythm classroom, basketball, badminton, billiards, billiards and other diversified sports venues, which are managed by a professional sports marketing team. Additionally, the "Vibrancy Pavilion" is open to employees' families on weekends, fostering parent-child interaction and bonding.
• The Company has also established the Employee Welfare Committee of AUO Corporation in accordance with the law, which is responsible for various welfare planning. In addition to providing holiday bonuses and travel subsidies, the committee has designed multiple allowances to address the changing roles of employees at different stages of their careers and the unexpected situations they may face in life, covering Item such as childbirth, childcare, marriage, funerals, and emergency assistance. In response to government policies encouraging childbirth, the welfare committee provides an annual childcare allowance of NT$3,600 for employees raising children aged 2 to 6. Furthermore, to encourage a healthy work-life balance, the committee has organized a series of activities, including club events, discounts at partner stores, and sports seasons.

2. Retirement system and implementation

In order to stabilize the life of employees after retirement, the Company formulated the employee retirement policy, and established the Labor Retirement Reserve Supervision Committee in August 1997, and the total salary expenses of 2%~15% are deposited monthly into the retirement reserve account according to law. Since July 2005, the new labor retirement pension system has been implemented concurrently, where 2% to 15% of the total salary of employees is contributed monthly to the retirement reserve fund account. Additionally, if employees choose to make voluntarily contributions to their retirement fund, the chosen contribution percentage will be deducted from their monthly salary and deposited into their individual retirement fund account. Each Year, the Company commissions an actuary to issue an actuarial report to ensure that the overall retirement funds are adequately allocated, thus safeguarding employees' retirement rights. 

3. Implementation status of employee satisfaction

In the 2025 Q12 Annual Engagement Survey, the global response rate reached 88%. Across the four key dimensions—Basic Needs, Management Support, Teamwork, and Growth & Development—the average employee favorability score was 81%. Following a comprehensive evaluation, it is confirmed that the 2025 target of 80% has been achieved. Consequently, no additional remedial measures are required at this time. We remain committed to further enhancing employee engagement and will continue to conduct periodic monitoring to ensure the company’s long-term sustainable growth.

AUO is committed to promoting a corporate culture that merges technology and humanities. We continuously support cultural development in various aspects such as business promotion, event organization, and the creation of a happy workplace. Specific examples for 2025 are as follows:

1. AUO's Xidatun Kiln Cultural Museum: Practicing SDG 11 Sustainable Urban and Rural Development

In 2020, AUO established the Xidatun Kiln Cultural Museum at its Taichung plant, using technology and multimedia to recreate the Qing Dynasty kiln-making process and showcase the natural and cultural heritage of the Dadu Mountain area. In 2022, the museum integrated solar panels and energy storage units to transform the exhibition space into a fully green energy sustainable venue through energy generation and storage. By 2025, the cultural museum aims to not only promote cultural preservation but also to connect local development with urban green spaces, deepening the linkage with SDG 11—Sustainable Cities and Communities. The cultural museum serves as a platform for AUO to share its experiences in cultural preservation. With annual operating costs exceeding NT$1 million, it provides professional educators and volunteers to conduct guided tours, explanations, and courses, as well as to host large-scale sustainability events and community walking programs.

From March to April 2025, the Xidatun Kiln Cultural Museum will host "Cultural Sustainability Promotion Month," featuring a series of promotional activities such as: (1) The Fuke Community Walking Program, incorporating SDGs indicators for learning; (2) The Intelligent AUO Exhibition, integrating local culture , smart technology and environmental education; and (3) The Dadu Mountain Spring Cultural Tourism Experience, designed to create a cultural experience journey for families; Additionally, during July and August, there will be “Dadu Mountain Exploration Day Trips,” summer family activities that begin with local culture and include understanding the human heritage of Dadu Mountain, ecological restoration of purple monarch butterflies in Taichung plant, and local industries and green ecology of the Central Taiwan Science Park. Starting from local cultural roots, the center connects to city green corridors. The events are reaching approximately 5,000 people, allowing employees and their families, government officials, customers, suppliers, schools, local communities, and the general public to engage with local culture and promote sustainability concepts to a wider audience.

2. AUO's Life Feast

To foster a happy working environment and promote the amalgamation of work and life for employees, AUO organizes "life feasts," arts and culture events that cost over a million dollars each year. We invite experts from various fields to encourage employee participation and promote humanities literacy through exhibitions and speeches, providing them with a source of positive energy. In 2025, invited groups include the Shinkong Elementary School Folk Song Team, the Feeling Band, and Youtuber Jiang Laoshi, among others.

3. Other Art and Culture Event Sponsorships

AUO has consistently supported cultural heritage because we firmly believe that a strong cultural foundation is essential for achieving societal sustainability. In 2025, we are supporting a local arts group in Taiwan, the Wan Sheng Orchestra, which promotes the performance of Taiwanese music using Western classical instruments, conveying a profound affection for the land of Taiwan. This year, we are contributing over NT$1.5 million to this initiative, providing opportunities for employees, suppliers, customers, and long-term partners to participate in the concerts together.

In addition, AUO's FindARTs team actively connects with the arts ecosystem, leveraging advanced display technology to expand the possibilities for diverse venue applications. The exhibited equipment is valued at approximately NT$7.9 million.

• "Taiwan Authenticity" Immersive Theatre

In 2025, FindARTs will partner with the National Taiwan Museum of Fine Arts and the LuxuryLogico to launch the "Taiwan Authenticity" immersive theatre. This ambitious project combines holographic projection, realistic art screens, and light and shadow installations to create an artistic journey through time and landscapes. Inspired by Taiwan’s natural scenery and the dramatic interplay of light and shadow, the exhibition highlights artists’ unique perceptions of color while integrating traditional folk melodies, dialect poetry, and recitative singing, weaving sound and visual elements into a multi-layered expression of cultural resilience.

• 2025 Osaka Expo "TECH WORLD Pavilion"

Taiwan’s "TECH WORLD Pavilion" at the Osaka Expo will showcase innovative technology and cultural excellence, with AUO’s FindARTs realistic art screens set to be a key highlight of the exhibit. Integrating AI art galleries and immersive interactive theatres, the pavilion aims to present Taiwan’s diverse technological and cultural landscape. Under the theme "Connecting the World, Co-creating a Better Future," the pavilion features eco-friendly architecture designed with green building materials that evoke mountain scenery. Using ultra-realistic display technologies, it will vividly depict Taiwan’s ecological environment, natural landscapes, and visions for future living. This approach not only highlights Taiwan’s innovation on the international stage but also demonstrates AUO’s commitment to cultural sustainability and technological advancement, fostering a deeper understanding of Taiwan’s unique identity and forward-looking spirit.

• Tainan Museum of Fine Arts x Non-Mountainous/Non-Urban Primary Schools "Art Education Aesthetics" Program

In 2025, in collaboration with the National Museum of Fine Arts, AUO launch the "Let Art Leave the Collection" art education program. This initiative aims to bring realistic art screens and digital art resources to elementary schools in Tainan's Non-Mountainous/Non-Urban Primary Schools, allowing children to experience world-class artworks in their daily classrooms. The program includes digital art prints, The Glory of Tainan series, and art periodicals, all integrated with interactive teaching methods to cultivate students’ aesthetic sense and creative thinking. This project not only helps bridge the cultural gap between urban and rural areas but also fulfills corporate social responsibility by promoting widespread art education. Through technological assistance, it plants the seeds of art in children’s hearts, laying a foundation for Taiwan’s future cultural development. It embodies the philosophy of "art takes root from a young age," fostering a lifelong appreciation and understanding of the arts.

4. Porsche Centre Tainan "2025 Favorable Space Exhibition"

In collaboration with Porsche Centre Tainan, Taiwanese heritage restoration artist TSJ Art Restoration and Space Money Inc. have jointly created the "2025 Favorable Space Exhibition." This innovative display combines museum-grade realistic art screens with German automotive craftsmanship to demonstrate a cross-disciplinary fusion of technology and everyday aesthetics. The installation seamlessly transitions between artistic performances and real-life settings, showcasing modern taste and visual elegance. This initiative elevates Taiwan’s cultural and artistic presentation onto the international stage.