TopPoint Announces Change of Auditors Due to Internal Rotation at Accounting Firm

1. Board approval date (date of occurrence): 115/08/14 2. Name of former accounting firm: Deloitte Taiwan. 3. Name of former auditor 1: Liao Wan-Yi. 4. Name of former auditor 2: Liang Sheng-Tai. 5. Name of new accounting firm: Deloitte Taiwan. 6. Name of new auditor 1: Chiu Ping-Chen. 7. Name of new auditor 2: Liang Sheng-Tai. 8. Reason for auditor change: Change due to internal rotation within the accounting firm. 9. Explanation of whether the company proactively terminated or did not reappoint, or whether the former auditor proactively resigned or declined reappointment: Not applicable. 10. Date company notified or received notice of termination: 115/06/23 11. Whether the company’s previously filed or upcoming financial reports for the past two years have been adjusted by auditors or received recommendations for significant internal control improvements: None. 12. Whether the company disagreed with the above adjustments or recommendations (if disagreed, provide detailed explanation of each item’s nature, company’s original treatment, final resolution, and successor auditor’s written opinion): None. 13. Prior to formally appointing the successor auditor, did the company consult the auditor on the handling of adjustments and recommendations made by the former auditor and the potential audit opinion on financial statements (if yes, state inquiry and result): Not applicable. 14. Explanation of whether the company authorized the former auditor to fully respond to reasonable inquiries from the successor auditor (including disagreements mentioned above): Not applicable. 15. Other matters to be disclosed (if the entity involved is a publicly listed company, this material information also qualifies as a matter under Article 7, Paragraph 7 of the Enforcement Rules of the Securities and Exchange Act that significantly affects shareholders’ rights or securities prices): None.