Notice Regarding Formulation of Recurrence Prevention Measures and Establishment of a Risk and Compliance Committee

Overview of Recurrence Prevention Measures

Accrete Inc. resolved to implement recurrence prevention measures to correct deficiencies such as inadequate organizational review and shortcomings in contract and evidence management, based on recommendations from the special investigation committee report published on September 28, 2026. Actions include building a management process for accounting issues related to new transaction types, revising approval regulations, strengthening contract and evidence management, overhauling the credit management framework, enhancing coordination between business units and administrative departments, and documenting consultations with the accounting auditor. These steps will drive a fundamental review of internal controls and strengthen audit functions through a three-pronged audit approach. Implementation is targeted for completion and operation by the end of November 2026.

Establishment of the Risk and Compliance Committee

A new Risk and Compliance Committee will be established. The committee chair will be the Representative Director or a designated appointee. Members will include full-time directors, Audit and Supervisory Committee members, department heads, the head of legal affairs, and external experts. The committee's purposes include reviewing and deliberating on risk management and compliance status, emergency response, considering and implementing recurrence prevention measures, and responding to relevant authorities and the media. Meetings will be held biweekly as a baseline, with extraordinary meetings convened as necessary.