Company: DTSQ
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001641172-25-001417
Chunk: 1110

Company: DT Cloud Star Acquisition Corp
Filing Date: 2025-03-31
Form: 10-K
Item: Item 9B
Chunk 1110
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 our audit committee and a majority of our disinterested independent
directors determine that the terms of such transaction are no less favorable to us than those that would be available to us with respect
to such a transaction from unaffiliated third parties. Additionally, we require each of our directors and executive officers to complete
a directors’ and officers’ questionnaire that elicits information about related party transactions.

These
procedures are intended to determine whether any such related party transaction impairs the independence of a director or presents a
conflict of interest on the part of a director, employee or officer.

To
further minimize potential conflicts of interest, we have agreed not to consummate a business combination with an entity which is affiliated
with any of our initial shareholders unless we obtain an opinion from an independent investment banking firm that the business combination
is fair to our unaffiliated shareholders from a financial point of view. Furthermore, in no event will any of our existing officers,
directors or initial shareholders, or any entity with which they are affiliated, be paid any finder’s fee, consulting fee or other
compensation prior to, or for any services they render in order to effectuate, the consummation of a business combination.

Director
Independence

Nasdaq
listing standards require that a majority of our board of directors be independent. An “independent director” is defined
generally as a person who has no material relationship with the listed company (either directly or as a partner, shareholders or officer
of an organization that has a relationship with the company). Our board of directors has determined that each of Mr. Shaoke Li, Mr. Chi
Zhang and Ms. Longjiao Li are “independent directors” as defined in the rules of the Nasdaq and applicable SEC rules. Our
independent directors have regularly scheduled meetings at which only independent directors are present.

Item
14. Principal Accountant Fees and Services  

UHY
LLP acts as our independent registered public accounting firm. Fees for professional services provided by our independent registered
public accounting firm since inception include:

    For the Year Ended December 31, 2024  
    For the Year Ended December 31, 2023 
  
    Audit Fees(1) 
    $153,750  
    $- 
  
    Audit-Related Fees(2) 
     -  
     - 
  
    Tax Fees(3) 
     -  
     - 
  
    All Other Fees