Education: Doctor degree in Management of Jinan University in Guangzhou (Year 2008) Master degree in Accounting of National Chengchi University (Year 1981) Bachelor degree in Accounting of Fu Jen Catholic University (Year 1979) Passed On Demand Exam of International Commercial Bank of Chinese (Year 1976) Present: Director and Partner of Candor Taiwan CPAs Commissioner in Chief of the Board of Professional Education of National Federation of CPA Association of the R.O.C. (Year 2007-2009) Commissioner of Board of Auditing Appraisal of National Federation of CPA Association of the R.O.C. (Year 2007-2009) Experience: Part-time lecturer of Fu Jen Catholic University for 12 years Part-time lecturer of Chinese Culture University for 10 years General supervisor of Taipei City CPA Association (Year 2001-2004) General director of Taipei City CPA Association (Year 2004-2007) Commissioner in Chief of Welfare Board of Taipei City CPA Association Commissioner of Board of Accounting and Auditing of Taipei City CPA Association Commissioner in Vice Chief of the Board of Professional Education of National Federation of CPA Association of the R.O.C. (Year 2004-2006) License: Certified Public Accountant, Taiwan Certified Public Bookkeeper Expertise: Assist companies to be IPO, OTC and listing Company / Individual tax planning, and Accounting system set up Internal control system set up Audit and assurance for many famous listed, OTC and public companies General annual audit and project audit for private schools As enterprise’s inspector and liquidator assigned by court

Education: Master degree in Accounting of National Chengchi University Certified Public Accountant, Taiwan Certified Public Accountant, China Oversea non-practice member of China CPA Association Experience: Partner of Candor Taiwan CPAs Part-time Docent of Tatung University Director of listed company As CPA for 20 years License: Certified Public Accountant, Taiwan Expertise: Company tax, financial planning, and liquidation Consultancy of Investment Auditing of trading, manufacturing, building and steel industry

Education: Master degree in Accounting of Jinan University Guangzhou China Bachelor degree in Accounting of Fu Jen Catholic University Accounting and Statistics Department, National Taichung Institute of Technology National Changhua Senior School of Commerce Experience: Supervisor of Taiwan Goods Management Association President of Taipei Tzu Chiang Lions Clubs Zone Chairman of District 300A2, Lions Clubs International Vice chairman of Lecturer group of District 300A2, Lions Clubs International Membership Committee Partner of Candor Taiwan CPAs As CPA more than 25 years License: Certified Public Accountant, Taiwan Expertise: Company registration, bookkeeping, financial and tax audit Tax planning Consultancy of IPO, OTC Accounting system design Regular and specific auditing Analyze of financial statement China Investment

Education: Master degree in Graduate Institute of International Business Administration, Chinese Culture University National Taipei College of Business Experience: Inspector of Taipei Revenue Service Vice leader in auditing team of Deloitte Touche Tohmatsu Part-time lecturer of Yuan Ze University and Chinese Culture University Commissioner of Accounting & Auditing Committee of Taiwan Provincial CPA Association Partner of Candor Taiwan CPAs Main Auditing Cases: Chung-Hsin Electric and Machinery Manufacturing Corporation, Yung Shin Pharmacy Industrial Co., Ltd., Orient Europharma Co., Ltd., Present: auditing CPA for Taipei Architects Association and PRINCE ASSET MANAGEMENT CORP. License: Junior National Examination of Tax Administrator Senior National Examination of Tax Administrator Senior National Examination of CPA Certified Public Bookkeeper Expertise: Financial statements audit, income tax return audit Audit and tax planning for profit / non- profit seeking organizations Assistances in setting up the accounting system, internal control system and internal audit system Providing planning advisory services and assistances in IPO, OTC and listing Company set up and tax planning for foreign invested branch, subsidiary

Education: Bachelor degree in Accounting of Fu Jen Catholic University Experience: Partner of Candor Taiwan CPAs Kan-Wei CPAs Ernst & Young License: Certified Public Accountant, Taiwan Expertise: Partner of Candor Taiwan CPAs (1997 ~) A. Tax planning and consulting B. Client industries: Investment, Construction, Trading, Manufacturing…etc. C. Alternative minimum tax planning D. Alternative minimum tax planning for investment company and individual estate and gift tax planning E. Apply investment approval by Investment Commission for foreigners, individuals and companies E. F. Company registration/ capital increasing or decreasing/ company cancellation/ liquidation planning Partner of Ernst & Young CPAs (1987 ~ 1995) A. Audit leader in bank auditing B. Assist companies to be IPO, OTC and listing C. Audit leader for IPO, OTC and Listing Company Partner of Kan Wei CPAs (1995~1996) A. Assist companies to be IPO B. Consultancy and support of tax planning for small-middle size enterprises

Education: National Taiwan University of Science and Technology (1978) Present: Partner of Candor Taiwan CPAs Experience: 1. Machine design and manufacturing for 2 year 2. Factory and business operation advisor for 9 years 3. As CPA for 19 years License: Certified Public Accountant, Taiwan Atomic Energy Council Non-medical X-ray license Expertise: Support IPO and OTC Tax planning for enterprises Build accounting system and internal control system for Enterprises Audit and Assurance services for OTC enterprises General audit and special audit for private schools

Education: Bachelor degree in Accounting of Fu Jen Catholic University Credits in EMBA Master Degree of National Taiwan University Present: Partner of Candor Taiwan CPAs Council member of Taiwan Provincial CPA Association Commissioner of Disciplinary Committee of Taiwan Provincial CPA Association Commissioner of Audit Performance Assessment Committee of CPA Association, Republic of China Conciliator in Taiwan Banciao District Cour Civil finance conciliator in Taiwan Shihlin District Court Member of Corporate Governance Association in Taiwan Experience: Executive officer of Welfare Committee of Taipei CPA Association Commissioner of International, Taiwan & China Service Committee of Taiwan CPA Association License: Certified Public Accountant, Taiwan Associated Persons of Futures Commission Merchants Patent Agent Expertise: Financial assurance and audit Tax assurance and audit Supporting IPO, OTC and listing companies Auditing for non- profit seeking organizations Taiwan territory Transfer Pricing report Audit for investment, merge, evaluation of price per share or purchasing Company registration/ capital increasing or decreasing/ company cancellation Bookkeeping / VAT filing Offshore company set up and management Taxation planning and finances management

Education: Credits in Institute of Law, National Chengchi University Credits in Institute of Industrial management, National Tsing Hua University Bachelor degree in Accounting, Fu Jen Catholic University Finance and Tax, National Taipei College of Business Experience: Commissioner of Tax Affairs Committee of Taipei CPA Association (present) Commissioner of International, Taiwan & China Service Committee of Taiwan Provincial CPA Association (present) Partner of Candor Taiwan CPAs (present) As CPA in Pyramid Taiwan CPAs As CPA in Grant Thornton Taiwan Deputy Manager of Tax Affairs Department of KPMG Inspector of Auditing Department of National Tax Administration of Northern Taiwan Province Inspector of Taipei Revenue Service License: Certified Public Accountant, Taiwan Expertise: Investigation and tax planning on income tax, estate tax and gift tax, business tax and property tax etc. Tax planning Annual Tax return Tax administrative remedy on behalf of the client Reconciliation of management and statutory accounts Consultancy of internal control and internal inspection system Consultancy of IPO, OTC. Company registration

Education: Bachelor degree in college of commerce of National Chengchi University Experience: Partner of Candor Taiwan CPAs (present) Partner of Pyramid International CPAs Vice manager of auditing division of Grant Thornton Taiwan License: Certified Public Accountant, Taiwan Certified Public Bookkeeper Expertise: Auditing and Tax advisory Financial assurance and audit Tax consulting, assurance and audit Build-up and implement of internal control and internal inspection system Consultancy of IPO, OTC Audit and consulting service of foreign invested branch, subsidiary Audit and consulting service of organization Build-up the Internal control and accounting system for private school Payroll service

Education: Master degree in Business Administration of National Sun Yat-Sen University Experience: Partner of Candor Taiwan CPAs(present) Chief Investment Officer of Her Fong, LLC, California, USA(present) Consultant of financial planning and investment, California, USA Docent of Business Administration of National Sun Yat-Sen University Docent of Business Administration of Open University Manager of International Tax Affairs of Maskowitz Financial Services Inc., California, USA Senior CPA of California, USA License: CPA of California, USA Real Estate Broker of California, USA Insurance Agent of California, USA Certified financial planner of USA Certified Public Accountant of Taiwan Expertise: American accounting, tax and auditing American estate and retirement planning American investment and international tax planning Investment Development & Management of Real Estate in California (USA) and Mainland China Wealth management Investment banking Venture Capital