Company: CGCT
Filing Date: 2025-03-05
Form Type: S-1/A
Source: 0001104659-25-020969
Chunk: 235

Company: Cartesian Growth Corp III
Filing Date: 2025-03-05
Form: S-1/A
Chunk 235
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 independent registered public accounting          
 firm’s qualifications and independence, and (4) 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;                   |

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| · | 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 independent registered public accounting firm have         
 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 (1) the independent registered public accounting firm’s               
 internal quality-control procedures and (2) 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 
 changes in accounting standards or rules promulgated by the Financial Accounting Standards          
 Board, the SEC or other regulatory authorities.                                                     |

Compensation Committee

Upon the commencement of trading of our units
on Nasdaq, our board of directors will establish a compensation committee of our board of directors. The members of our compensation
committee will be Ali Bouzar