Oriental Wind Energy: Announcement on Change of Accountants due to Internal Rotation at Accounting Firm

1. Board Resolution Date (Date of Occurrence): 2026/04/08 2. Name of Former Accounting Firm: PricewaterhouseCoopers 3. Name of Former Certifying Accountant 1: Wang Song-ze 4. Name of Former Certifying Accountant 2: Feng Min-juan 5. Name of New Accounting Firm: PricewaterhouseCoopers 6. Name of New Certifying Accountant 1: Wang Song-ze 7. Name of New Certifying Accountant 2: Wu Ren-jie 8. Reason for Change of Accountants: Due to internal rotation of accountants at PricewaterhouseCoopers, the company's appointed certifying accountants will change from the original Wang Song-ze and Feng Min-juan to Wang Song-ze and Wu Ren-jie, starting from the first quarter 2026 financial report. 9. Explanation of whether the company proactively terminated the engagement or did not renew the engagement, or whether the former accountant proactively terminated the engagement or did not renew the acceptance of the engagement: Not applicable 10. Date of company notification or receipt of termination notification: 2026/03/31 11. Whether the financial reports filed or to be prepared in the most recent two years have been adjusted by accountants or significant internal control improvement recommendations have been made: No 12. Whether the company has different opinions on the above adjustments or recommendations (if there are different opinions, please explain in detail the nature of each matter, the company's original handling method and the final handling result, and the written opinions of the successor accountant on each matter): None 13. Before the company formally engaged the successor accountant, did it consult the accountant on the handling of the adjustments and recommendations made by the former accountant and the possible opinions on the financial statements (if any, 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 matters of different opinions): Not applicable 15. Other matters to be specified (if the subject of the event or resolution 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 significant impact on shareholders' equity or securities prices): None