Company: CDAQF
Filing Date: 2025-03-25
Form Type: 10-K
Source: 0001641172-25-000421
Chunk: 204

Company: Compass Digital Acquisition Corp.
Filing Date: 2025-03-25
Form: 10-K
Item: Item 1A
Chunk 204
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 related financial management expertise.

43

We
have adopted a charter of the Audit Committee, which details the principal functions of the Audit Committee, including:

    ●
    assisting
    with Board oversight of (i) the integrity of our financial statements, (ii) our compliance with legal and regulatory requirements,
    (iii) our independent registered public accounting firm’s qualifications and independence, and (iv) the performance of our
    internal audit function and independent registered public accounting firm; 

    ●
    the
    appointment, compensation, retention, replacement, and oversight of the work of the independent registered public accounting firm
    and any other independent registered public accounting firm engaged by us; 

    ●
    pre-approving
    all audit and non-audit services to be provided by the independent registered public accounting firm or any other registered public
    accounting firm engaged by us, and establishing pre-approval policies and procedures; reviewing and discussing with the independent
    registered public accounting firm all relationships the registered public accounting firm has with us in order to evaluate their
    continued independence; 

    ●
    setting
    clear policies for audit partner rotation in compliance with applicable laws and regulations; obtaining and reviewing a report, at
    least annually, from the independent registered public accounting firm describing (i) the independent registered public accounting
    firm’s internal quality-control procedures and (ii) any material issues raised by the most recent internal quality-control
    review, or peer review, of the independent registered public accounting firm, or by any inquiry or investigation by governmental
    or professional authorities, within the preceding five years respecting one or more independent audits carried out by the firm and
    any steps taken to deal with such issues; 

    ●
    meeting
    to review and discuss our annual audited financial statements and quarterly financial statements with Management and the independent
    registered public accounting firm, including reviewing our specific disclosures under “Management’s Discussion and Analysis
    of Financial Condition and Results of Operations”; reviewing and approving any related party transaction required to be disclosed
    pursuant to Item 404 of Regulation S-K promulgated by the SEC prior to us entering into such transaction; and 

    ●
    reviewing
    with Management, the independent registered public accounting firm, and our legal advisors, as appropriate, any legal, regulatory
    or compliance matters, including any correspondence with regulators or government agencies and any employee complaints or published
    reports that raise material issues regarding our financial statements or accounting policies and any significant