Formosa Oil Announces Change of Certified Public Accountants

1. Board approval date (date of occurrence): 115/07/01 2. Name of former accounting firm: Group Intelligence United CPA Firm 3. Name of former certified public accountant 1: Lü Song-Yu 4. Name of former certified public accountant 2: Zhang Jun-Fu 5. Name of new accounting firm: None 6. Name of new certified public accountant 1: None 7. Name of new certified public accountant 2: None 8. Reason for change of accountant: The accountant declined reappointment due to internal staffing adjustments within the firm 9. Explanation of whether the company proactively terminated the appointment or the former accountant voluntarily declined reappointment: The accountant voluntarily declined to accept reappointment 10. Date the company notified or received notification of termination: 115/07/01 11. Whether the financial reports filed or to be prepared in the past two years have been adjusted by the accountant or whether the accountant made recommendations for significant improvements in internal controls: No 12. Whether the company disagreed with the above adjustments or recommendations (if disagreed, please detail the nature of each item, the company’s original handling method, final resolution, and the successor accountant’s written opinion on each matter): Not applicable 13. Before formally appointing a successor accountant, did the company consult the accountant on the handling of adjustments and recommendations made by the former accountant and the potential audit opinion on the financial statements (if yes, please state the inquiry and result): Not applicable 14. Explanation of whether the company authorized the former accountant to fully respond to reasonable inquiries from the successor accountant (including matters of disagreement as mentioned above): Not applicable 15. Other matters to be disclosed (if the subject is a publicly issued company or above, this major information also meets the criteria under Article 7, Paragraph 7 of the Enforcement Rules of the Securities and Exchange Act, regarding matters that significantly affect shareholders’ rights or securities prices): Once the successor accountant is confirmed, it will be submitted for board approval at the next available meeting