Audit Committee | Heron Neutron Medical Corp.

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Corporate Governance Board of Directors Committees Internal Audit Major Internal Policies

Responsibilities of Audit Committee

Heron's Audit Committee is composed of all independent directors, with no fewer than 3 members. One member serves as the convener, and at least one member must have expertise in accounting or finance. Independent directors serve a term of 3 years and may be re-elected. The committee meets at least once per quarter and may convene additional meetings as needed.

Authority of Audit Committee

- Formulating or amending the internal control system in accordance with Article 14-1 of the Securities and Exchange Act
- Evaluating the effectiveness of the internal control system.
- Formulating or amending the procedures for handling significant financial and business activities, such as acquiring or disposing of assets, engaging in derivative transactions, lending funds to others, providing endorsements or guarantees, in accordance with Article 36-1 of the Securities and Exchange Act.
- Matters involving the interests of directors.
- Significant asset or derivative transactions.
- Significant lending of funds, endorsements, or guarantees.
- Fundraising, issuance, or private placement of equity-type securities.
- Appointment, dismissal, or remuneration of the certified public accountant.
- Appointment or dismissal of the financial, accounting, or internal audit supervisors.
- The annual financial report signed or stamped by the chairman, managers, and accounting supervisors, and the second-quarter financial report audited and certified by an accountant.
- Review risk management policy, procedures, organization, and supervise the implementation of risk management.
- Other significant matters as required by the company or regulatory authorities.

Member of Audit Committee

Title	Name	Election date	Principal Academic Qualifications	Principal Work Experiences
Chairperson	Chyan Yang	2025/01/14	Ph.D. in Computer Science & Engineering, University of Washington. Ph.D. in Computer Science & Engineering, University of Washington.	Professor, College of Management, National Yang Ming Chiao Tung University. Executive Director of EMBA at National Yang-Ming Chiao Tung University.
Member	Jay Hsieh	2025/01/14	Master's degree in Executive Business Administration from National Tsing Hua University.	Chairperson of Bojal Co., Ltd Chairperson of Izo Health Care Co., Ltd
Member	Chih-Chieh Lin	2025/01/14(Resigned on March 11, 2026.)	S.J.D. vs LLM. Duke University School of Law&Master's degree in Executive Business Administration from National Taiwan University	Chairperson of the Financial Ombudsman Institution Member of the National Conference on Judicial Reform Deputy Dean of Office of International Affairs, National Chiao Tung University Chief and Vice President of National Yang Ming Chiao Tung University School of Law Deputy Editor-in-Chief of The Taiwan Law Review Attorney Member of Human Rights Committee of the Ministry of Justice Member of Examination for the Selection of Prosecutors Member of Ministry of Foreign Affairs, Transportation and Economic Affairs Integrity Advisory Committee Member of the Mainland Affairs Council Member of Central Integrity Committee/li> Member of Agency Against Corruption Ministry of Justice Member of Agency Against Corruption Ministry of Justice Member of National Health Insurance Dispute Mediation Committee Member of Attorney Qualification Review Committee Member of Ministry of Amend Justice Criminal Law Member of Defense Ministry's Integrity Committee Member of Lawyer Disciplinary Review Committee Member of Judicial Evaluation Committee Member of Prosecutorial Retrial Committee Member of Judicial Yuan Training Committee

The Audit Committee's Operational Status

Meeting Date	Agenda Items	Resolution
2026/03/10	To approve the capital expenditure budget for the construction of a new plant and office building. To approve the 2025 annual business report and financial statements. To approve the 2025 loss offset proposal. To approve the Company’s internal audit report on internal control self-assessment and Internal Control System Statement for 2025. To approve the evaluation on the independence and suitability of the auditing CPAs. To approve the engagement and compensation of the auditing CPAs for the year of 2026	All attending Directors unanimously approved this motion.
2026/04/15	The Company’s 2026 Q1 financial statements.	All attending Directors unanimously approved this motion.

The independent directors communicate with the chief of internal audit executive (CAE) and the independent auditor at the regular Audit Committee meetings and in the separate meetings.

- For special or significant matters, the independent directors can access the CAE or independent auditor for discussion anytime.

The resolution of the independent directors communicate with the chief of internal audit executive (CAE) and the independent auditor

公司理念

通過AB-BNCT創新治療方案 讓病人獲得治癒、維持生活品質