Optimax Technology Corporation

Investor Services Investor Meetings Board of Directors Functional Committee Other Corporate Governance

Audit Committee Remuneration Committee

Optimax Optoelectronics Technology Co., Ltd.
The Audit Committee

The committee is composed of all independent directors, the number of which shall not be less than three, one of whom shall be the convener, and at least one of them shall have accounting or financial expertise. The term of office of the independent directors of this committee is three years, and they can be re-elected. The committee meets at least once a quarter and may hold meetings as often as necessary。

The duties of this committee are as follows：
1.	Develop or amend the internal control system in accordance with Article 14-1 of the Securities and Exchange Law.
2.	Evaluation of the effectiveness of the internal control system.
3.	According to Article 36-1 of the Securities and Exchange Law Or modify the handling procedures for major financial business behaviors such as acquiring or disposing of assets, engaging in derivative commodity transactions, lending funds to others, and endorsement or guarantee for others.
4.	Matters involving directors’ own interests.
5.	Material asset or derivative transaction.
6.	Major capital loans, endorsements or guarantees.
7.	raising, issuing or private placement of securities with equity nature.
VIII.	Appointment, dismissal or remuneration of certified accountants.
9.	Appointment and removal of financial, accounting or internal audit supervisors.
X.	Annual financial report and semi-annual financial report.
11.	Other important matters stipulated by the company or competent authority.