CPA independent evaluation

•CPA independent

TICP's CPA are Chen Jinchang and Liao Ashi, who joint PwC accounting firm, and they are appointed annually. Prior to the appointment each year, in accordance with Article 30 of the Company's "Code of Practice on Corporate Governance", the certification accountant's independence assessment report is completed and submitted to The Audit Committee for review and approval before appointment. In addition, the company’s recent assessment of the independence of certified public accountants is as follows:

•CPA independent evaluation item

independent evaluation item	Result	Independent
1.The CPA has no direct or significant indirect financial interest relationship with TICP.	Yes	Yes
2.The CPA has no financing or guarantees with TICP.	Yes	Yes
3.The CPA has no close business relationship and potential client and commission relationship with TICP.	Yes	Yes
4.CPA and their audit team members have not served as directors, managers or positions that have significant influence on audit work in TICP at present or in the last two years.	Yes	Yes
5.CPA no non-audit service items that may directly affect the audit work have been provided to TICP.	Yes	Yes
6.CPA no intermediation of stocks or other securities issued by TICP.	Yes	Yes
7.CPA failed to act as the defender of TICP or to coordinate conflicts with third parties on behalf of TICP.	Yes	Yes
8.CPA has no relatives with TICP’s directors, managers, or persons who have a significant influence on the audit case.	Yes	Yes