DE POAN PNEUMATIC CORP.

The independent auditors present the findings of their audit reports to the Audit Committee and discuss any additional matters as required by law. The communication between Audit Committee and the independent auditors works well.

Date	Attendees	Communication focus	Communicate results
2023/3/23	Independent Directors： Zhang Chaokun, Chen Jianyuan, Chen Shiguo Independent Auditor: Fang Hanni (CPA)	Results of the audit on the financial report of 2022 and updates on relevant laws and regulations.	No opinion

Communication between independent directors and internal auditors

Communication between independent directors and internal audit supervisor

(1) Pursuant to Article 16 of the "Criteria for Establishment of Internal Control Systems by Public Companies" , the internal audit supervisor shall attend the board of directors' meeting to report.

(2)The internal audit supervisor is required to attend the Audit Committee and board of directors meetings as per regulations. Additionally, they must provide quarterly follow-up reports on internal control deficiencies and abnormalities, which will be presented to the Audit Committee and board of directors. Independent directors are authorized to review the company's financial and business performance anytime, and can seek clarification from relevant department heads to enhance operational efficiency. Any other significant matters will also be reported to the Audit Committee and board of directors on a case-by-case basis.

Date	Attendees	Communication focus	Independent Director's Comment
2022/3/25	Independent Directors： Zhang Chaokun, Chen Jianyuan, Chen Shiguo Internal Auditor Supervisor: Zheng Jinhua	1.Internal Audit Execution Report 2.Discuss the Internal Control System Statement	None
2022/5/3		Internal Audit Execution Report	None
2022/8/5		Internal Audit Execution Report	None
2022/11/11		1.Internal Audit Execution Report 2.2023 internal audit plan	None