Company: DTSQ
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001641172-25-001417
Chunk: 1055

Company: DT Cloud Star Acquisition Corp
Filing Date: 2025-03-31
Form: 10-K
Item: Item 9A
Chunk 1055
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 statements and are not reported under “Audit Fees.” These services include attest
    services that are not required by statute or regulation and consultation concerning financial accounting and reporting standards.

    (3)
    Tax Fees.
    Tax fees consist of fees billed for professional services rendered by our independent registered public accounting firm for tax compliance,
    tax advice and tax planning.

    (4)
    All Other
    Fees. All other fees consist of fees billed for all other services.

Pre-Approval
Policy

Our
audit committee was formed upon the consummation of our initial public offering. As a result, the audit committee did not pre-approve
all of the foregoing services, although any services rendered prior to the formation of our audit committee were approved by our board
of directors. Since the formation of our audit committee, and on a going-forward basis, the audit committee has and will pre-approve
all auditing services and permitted non-audit services to be performed for us by our auditors, including the fees and terms thereof (subject
to the de minimis exceptions for non-audit services described in the Exchange Act which are approved by the audit committee prior to
the completion of the audit).

78

PART
IV

Item
15. Exhibits, Financial Statement Schedules

    (a)
    The following documents are filed as part of this Form
    10-K:

    (1)
    Financial
    Statements:

    Page
  
    Report of Independent Registered Public Accounting Firm (PCAOB ID: 1195)
    F-2
  
    Balance Sheets
    F-3
  
    Statements of Operations
    F-4
  
    Statements of Changes in Shareholders’ Deficit
    F-5
  
    Statements of Cash Flows
    F-6
  
    Notes to Financial Statements
    F-7

F-1

Report
of Independent Registered Public Accounting Firm

To the Board of Directors and

Shareholders of DT Cloud Star Acquisition Corporation

Opinion on the Financial Statements

We have audited the accompanying balance sheets of
DT Cloud Star Acquisition Corporation (the Company) as of December 31, 2024 and 2023, and the related statements of operations, changes
in shareholders’ deficit, and cash flows for each of the years in the two-year period ended December 31, 2024, and the related notes
(collectively referred to as the financial statements). In our opinion, the financial statements present fairly, in all material
respects