Company: LDDD
Filing Date: 2025-09-26
Form Type: 10-K
Source: 0001213900-25-091988
Chunk: 444

Company: Longduoduo Co Ltd
Filing Date: 2025-09-26
Form: 10-K
Item: Item 5
Chunk 444
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 respectively.

NOTE
12. SUBSEQUENT EVENTS

Management
has evaluated subsequent events through the date which the consolidated financial statements were available to be issued. All subsequent
events requiring recognition as of June 30, 2025 have been incorporated into these consolidated financial statements and there are no
subsequent events that require disclosure in accordance with FASB ASC Topic 855, “Subsequent Events.”

F-17

Item
9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure.

None.

Item
9A. Controls and Procedures.

Evaluation
of Disclosure Controls and Procedures

Our
management maintains disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act of
1934, as amended (the “Exchange Act”), that are designed to provide reasonable assurance that the material information required
to be disclosed by us in our periodic reports filed or submitted under the Exchange Act is recorded, processed, summarized, and reported
within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures include, without limitation,
controls and procedures designed to ensure that information required to be disclosed by us in the reports that we file or submit under
the Exchange Act is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer,
to allow timely decisions regarding required disclosures.

Under
the supervision and with the participation of our management team, including our Chief Executive Officer and Chief Financial Officer,
we conducted an evaluation of our disclosure controls and procedures, as such term is defined under Rule 13a-15(e) and 15d-15(e)
promulgated under the Securities Exchange Act of 1934, as amended, as of June 30, 2025. Based on this evaluation, we concluded that our
disclosure controls and procedures have the following material weaknesses:

●The
relatively small number of employees who are responsible for accounting functions prevents us from segregating duties within our internal
control system.

●Our
internal financial staff lack expertise in identifying and addressing complex accounting issues under U.S. Generally Accepted Accounting
Principles.

●Our
Chief Financial Officer is not familiar with the accounting and reporting requirements of a U.S. public company.

●We
have not developed sufficient documentation concerning our existing financial processes, risk assessment and internal controls.

Based
on their evaluation, our Chief Executive Officer and Chief Financial Officer concluded that the Company’s system of disclosure
controls and procedures was not