Formosa Oil Subsidiary Taiwan Da Food Announces Change of Accounting Firm

1. Board approval date (date of occurrence): 115/07/23

2. Name of former accounting firm: Chunghwa United Certified Public Accountants

3. Name of former signing CPA 1: Lu, Song-Yu

4. Name of former signing CPA 2: None

5. Name of new accounting firm: Cheng Feng United Certified Public Accountants

6. Name of new signing CPA 1: Lai, Jia-Yu

7. Name of new signing CPA 2: None

8. Reason for change of auditor: Internal operational management requirements

9. Whether the termination was initiated by the company or the former auditor: Company-initiated termination of engagement

10. Date of notification or receipt of termination: 115/07/23

11. Whether the financial statements for the past two years have been adjusted by auditors or included recommendations for significant internal control improvements: No

12. Whether the company had any disagreements with the above adjustments or recommendations (if any, detailed explanation required): Not applicable

13. Prior to formal appointment, did the company consult the successor auditor on the handling of prior auditor’s adjustments and recommendations and their potential impact on financial statements: Not applicable

14. Whether the company authorized the former auditor to fully respond to reasonable inquiries from the successor auditor: Yes

15. Other matters to be disclosed: Starting from the second quarter of Year 115, the company's financial reports will be audited and signed by the newly appointed accounting firm.