1.Date of occurrence of the event:2018/03/30

2.Company name:Epistar Corporation

3.Relationship to the Company (please enter ”head office” or

  ”subsidiaries”):head office

4.Reciprocal shareholding ratios:NA

5.Cause of occurrence:

 The listed company has adopted a new type of checking report since the 2016

 annual financial report and to accommodate with the amendment of the

 announcement check list of the Taiwan Stock Exchange financial statement

 case to breakdown the category of audit report opinions.

6.Information items/ statements to be corrected:

 Type of Opinion of 2017 accountant annual auditing report

7.Amounts/ contents/ number of page to be corrected:

 unqualified opinions

8.Amounts/ contents/ number of page after correction:

 The unqualified opinion is still remained, and the type is subdivided into

 other matters by using other accountants' checking (reviewing) reports to

 distinguish responsibilities.

9.Countermeasures:

 Re-uploading to the Market Observation Post System and it has no impact

 to the content of the original financial report.

10.Any other matters that need to be specified:None.