Corporate Governance-Functional Committees

The Audit Committee is responsible for internal control mechanisms, the fair presentation of financial statements, the appointment, dismissal, or remuneration of certified public accountants, the effective implementation of the company's internal controls, compliance with relevant laws and regulations, and the management of existing or potential risks.

The Audit Committee currently consists of three members, all of whom are independent directors, and operates in accordance with the 'Audit Committee Charter.' The following are the professional qualifications and experience of the Audit Committee members:

To implement corporate governance and establish a sound remuneration system for directors and managing officers, LASER TEK has established a Remuneration Committee in accordance with relevant laws and regulations. The committee shall faithfully perform the following duties with the care of a good administrator:

• Formulate and regularly review the policies, systems, standards, and structure for performance evaluation and remuneration of the company's directors and managing officers.
• Regularly evaluate and determine the individual remuneration of the company's directors and managing officers, and assess employee salary adjustments in line with changes in the consumer price index and operating profitability.

The Remuneration Committee currently consists of three members and operates in accordance with the 'Remuneration Committee Charter.' The following are the professional qualifications and experience of the Remuneration Committee members: