The President's Office of RichWave is responsible for promoting and implementing ethical management, and it must report to the Board of Directors regularly (at least once a year). It is also obligated to report to the Board of Directors at any time about the following: 1. Help to incorporate ethical and moral values into the corporate management strategy, as well as cooperate with the law to formulate ethical management-related fraud prevention measures. 2. Regularly analyze and evaluate the risks of unethical conduct within the business scope to formulate solutions to prevent unethical conduct, as well as to define work-related SOPs and guidelines within various solutions. 3. Plan the internal organization, structure, and allocation of responsibilities and set up check-and-balance mechanisms for mutual supervision of the business activities within the business scope which are possibly at a higher risk for unethical conduct. 4. Promote and coordinate awareness and educational activities concerning ethics policy. 5. Develop a whistleblowing system and ensure its operating effectiveness. 6. Assist the Board of Directors and management in auditing and assessing whether the prevention measures taken to implement ethical management are operating effectively, and prepare reports on the regular assessment of compliance with ethical management in operating procedures. 7. Prepare and maintain the ethical management policy as well as the compliance statement and documented information such as the materialization of commitments and implementation status. The ethical management promotion status was reported to the Board of Directors on 12/21, 2023, and received the board's approval.