[] [[LETTERHEAD OF RUSSIN & VECCHI] AU OPTRONICS CORP. May 2, 2013 1 Li-Hsin Road 2 Hsinchu Science Park Hsinchu, Taiwan Republic of China Ladies and Gentlemen: ROC SEC Registration Statement Act Common Shares ADSs We act as your special Republic of China (“ Company We have examined originals or copies, certified or otherwise identified to our satisfaction, of such documents] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM The Board of Directors AU Optronics Corp. We consent to the use of our reports with respect to the consolidated financial statements and the effectiveness of internal control over financial reporting incorporated by reference herein and to the reference to our firm under the heading “Experts” in the prospectus. Hsinchu, Taiwan (the Republic]