Company: DTSQ
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001641172-25-001417
Chunk: 340

Company: DT Cloud Star Acquisition Corp
Filing Date: 2025-03-31
Form: 10-K
Item: Item 1B
Chunk 340
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daq 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(4) 
     -  
     - 
  
    Total 
    $153,750  
    $- 

    (1)
    Audit
    Fees. Audit fees consist of fees billed for professional services rendered by our independent registered public accounting firm
    related to our initial public offering process, audits of our annual financial statements, review of the financial information
    included in our Form 10-Q for the respective periods, or services that are normally provided by our independent registered public
    accounting firm in connection with statutory and regulatory filings or engagements.

    (2)
    Audit-Related
    Fees. Audit-related fees consist of fees billed for assurance and related services that are reasonably related to performance
    of the audit or review of our financial 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