Independence and competency assessment of attesting accountants

The Company's Audit Committee/Board of Directors regularly evaluates the independence and competence of its attesting accountants every year, and requires the attesting accountants to provide "Transcendent Independence Statements" and "Audit Quality Indicators (AQIs)" for evaluation, and evaluates the independence and competence of the CPAs according to the table below and the reference AQI indicators. It has been confirmed that the CPA has no other financial interests or business relationships with the company except for the expenses of attestation and financial and tax cases, and that the CPA's family members have not violated the independence requirements, and refer to the AQI indicator information to effectively and objectively evaluate the ability and commitment of the CPA firm and the audit team to improve audit quality.

After the evaluation results of the latest year were submitted to the audit committee for discussion and approval on March 11, 115, it was submitted to the board of directors for resolution on March 11, 115 to pass the evaluation of the independence and competency of the accountant.

Logah Technology Co., Ltd. Accountant Independence Assessment Form

Evaluation unit: Board of Directors

Evaluation Year:：2026

Appointed accounting firm:KPMG International Limited

Name of accountant：Chen Zongzhe, Zhang Shuying

Evaluation items YES NO Description
1. The appointed accountant has no material financial interest in the Company. v
2. Appoint an accountant to avoid any inappropriate relationship with the Company. v
3. The appointed accountant shall ensure that his assistants are honest, impartial and independent. v
4.The appointed CPA has not currently or within the past two years held a position as a director,
supervisor, managerial officer of the Company,or has a significant impact on the audit case.
It is also determined that he will not hold the aforementioned related positions during future
audit periods.		 v
5.During the audit period, the appointed CPA and his or her sprout or dependent relatives do not
serve as directors, supervisors, managers, or positions that have a direct and significant impact on
the audit work of the Company.During the audit period, if a close relative within the fourth degree
of kinship of the appointed CPA serves as a director,supervisor, managerial officer of the Company,
or has a direct and significant influence on the audit work, the procedure for violating independence
shall be reduced to an acceptable procedure.		 v
6. Failure to accept gifts or gifts of significant value from the Company and its directors,
supervisors,and managers (whose value does not exceed the standard of general social etiquette).		 v
7. The name of the appointed accountant shall not be used by others. v
8. The appointed accountant shall not engage in monetary borrowing with the Company, except
for normal dealings with the financial industry.		 v
9. The appointed accountant shall not concurrently operate other enterprises that may lose their
independence.		 v
10.The appointment of a certified public accountant shall not charge any commission in connection
with the business.		 v
11. The appointed CPA shall not hold the shares of the Company. v
12. The appointed accountant shall not concurrently serve as a regular employee of the Company
and shall receive a fixed salary.		 v
13. The appointed accountant shall not have a joint investment or profit-sharing relationship with
the Company.		 v
14. The appointment of a certified public accountant shall not be involved in the management
functions of the Company in making decisions.		 v

Evaluation results: ■ Compliant / □ Not in line with accountant independence