China Petrochemical Announces Change of Audit Firm and Certifying Accountant for Important Subsidiary Dingyue Development Co., Ltd.

1. Date of board resolution (date of occurrence): 2026/04/24 2. Name of former audit firm: KPMG (Anhou Jianye United Certified Public Accountants) 3. Name of former certifying accountant 1: Wu Cheng-Yen 4. Name of former certifying accountant 2: - 5. Name of new audit firm: Shinewing Certified Public Accountants 6. Name of new certifying accountant 1: Chen Guang-Hui 7. Name of new certifying accountant 2: - 8. Reason for changing accountants: To streamline the company's organization and save management costs to improve operational performance. 9. Explanation as to whether the company proactively terminated the engagement, did not renew the engagement, or the former accountant proactively terminated the engagement or did not continue to accept the engagement: The company proactively terminated the engagement. 10. Date when the company notified or received notification of termination: 2026/04/24 11. Whether the financial reports filed or to be prepared for the past two years have been adjusted by accountants or suggested major improvements in internal controls: None 12. Does the company have different opinions on the above adjustments or suggestions? (If there are different opinions, please provide a detailed explanation of the nature of each item, the company's original handling method, the final handling result, and the written opinions of the successor accountant on each item): Not applicable 13. Before the company formally appointed the successor accountant, did it consult with the accountant regarding the handling of the adjustments and suggestions made by the former accountant and the possible opinions to be issued on the financial statements? (If yes, please enter the inquiries and results): Not applicable 14. Explain whether the former accountant is authorized to fully answer reasonable inquiries from the successor accountant (including the aforementioned different opinions): Yes 15. Other matters that need to be specified (if the event or resolution subject is a public company or above, this material information also complies with Article 7, Paragraph 7 of the Enforcement Rules of the Securities and Exchange Act regarding matters that have a material impact on shareholders' equity or securities prices): Starting from the first quarter of 2026, the company's financial reports will be certified by the new audit firm.