Company: DDC
Filing Date: 2025-01-28
Form Type: 20-F
Source: 0001213900-25-007160
Chunk: 185

Company: DDC Enterprise Ltd
Filing Date: 2025-01-28
Form: 20-F
Item: Item 15
Chunk 185
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 of accounting policies and procedures, which document the current U. S. GAAP
accounting policies and technical accounting guidance and are tailored to our business, and (iv) implementing internal controls over financial
reporting to ensure accounting policies and procedures are operating effectively.

The process of designing and
implementing an effective financial reporting system is a continuous effort that requires us to anticipate and react to changes in our
business and the economic and regulatory environments and to expend significant resources to maintain a financial reporting system that
is adequate to satisfy our reporting obligation. See “ Item 3. Key Information - 3. D. Risk Factors - Risks Relating to Our
Business and Industry - If we fail to maintain an effective system of internal control over financial reporting, we may not be able
to accurately report our financial results or prevent fraud.”

Management’s Annual Report on Internal
Control over Financial Reporting

This annual report on Form
20-F does not include a report of management’s assessment regarding internal control over financial reporting due to a transition
period established by rules of the SEC for newly public companies.

Attestation Report of the Registered Public
Accounting Firm

Since we are an “emerging
growth company” as defined under the JOBS Act, we are exempt from the requirement to comply with the auditor attestation requirements
that our independent registered public accounting firm attest to and report on the effectiveness of our internal control structure and
procedures for financial reporting.

Changes in Internal Control over Financial
Reporting

There were no changes in our
internal controls over financial reporting that occurred during the period covered by this annual report that have materially affected,
or are reasonably likely to materially affect, our internal control over financial reporting.

Item 16. [Reserved]