Company: DTSQ
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001641172-25-001417
Chunk: 660

Company: DT Cloud Star Acquisition Corp
Filing Date: 2025-03-31
Form: 10-K
Item: Item 5
Chunk 660
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 report
on our system of internal controls over financial reporting pursuant to Section 404, (2) provide all of the compensation disclosure that
may be required of non-emerging growth public companies under the Dodd-Frank Wall Street Reform and Consumer Protection Act, (3) comply
with any requirement that may be adopted by the PCAOB regarding mandatory audit firm rotation or a supplement to the auditor’s
report providing additional information about the audit and the financial statements (auditor discussion and analysis), and (4) disclose
certain executive compensation related items such as the correlation between executive compensation and performance and comparisons of
the CEO’s compensation to median employee compensation. These exemptions will apply for a period of five years following the completion
of our initial public offering or until we are no longer an “emerging growth company,” whichever is earlier.

Item
7A. Quantitative and Qualitative Disclosures about Market Risk

We
are a smaller reporting company as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information otherwise
required under this item.

Item
8. Financial Statements and Supplementary Data

This
information appears following Item 15 of this Report and is incorporated herein by reference.

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

None.

63

Item
9A. Controls and Procedures

Evaluation
of Disclosure Controls and Procedures

Disclosure
controls and procedures are designed to ensure that information required to be disclosed by us in our Exchange Act reports is recorded,
processed, summarized, and reported within the time periods specified in the SEC’s rules and forms, and that such information is
accumulated and communicated to our management, including our principal executive officer and principal financial and accounting officer
or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

Under
the supervision and with the participation of our management, including our principal executive officer and principal financial officer,
we conducted an evaluation of the effectiveness of our disclosure controls and procedures as of December 31, 2024, as such term is defined
in Rules 13a-15(e) and 15d-15(e) under the Exchange Act. Based on this evaluation, our principal executive officer and principal financial
officer have concluded that during the period covered by this Report, our disclosure controls and procedures were effective as of December
31, 2024.

Management’s
Report on Internal Controls Over Financial Reporting 

This
Report does not include a report of management’s assessment