Company: CSTAF
Filing Date: 2025-04-02
Form Type: 10-K
Source: 0001213900-25-027555
Chunk: 391

Company: Constellation Acquisition Corp I
Filing Date: 2025-04-02
Form: 10-K
Item: Item 1B
Chunk 391
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Data

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

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

None.

Item 9A. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

Disclosure controls are procedures that are designed with the objective
of ensuring that information required to be disclosed in our reports filed under the Exchange Act is recorded, processed, summarized,
and reported within the time period specified in the SEC’s rules and forms. Disclosure controls are also designed with the objective
of ensuring that such information is accumulated and communicated to our management, including the chief executive officer and chief financial
officer, 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 and accounting officer, we conducted an evaluation of the effectiveness
of our disclosure controls and procedures as of the end of the fiscal year ended 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 and accounting
officer have concluded that during the period covered by this Annual Report, our disclosure controls and procedures were effective. Accordingly,
management believes that the financial statements included in this Annual Report present fairly in all material respects our financial
position, results of operations and cash flows for the period presented.

We do not expect that our disclosure controls and procedures will
prevent all errors and all instances of fraud. Disclosure controls and procedures, no matter how well conceived and operated, can provide
only reasonable, not absolute, assurance that the objectives of the disclosure controls and procedures are met. Further, the design of
disclosure controls and procedures must reflect the fact that there are resource constraints, and the benefits must be considered relative
to their costs. Because of the inherent limitations in all disclosure controls and procedures, no evaluation of disclosure controls and
procedures can provide absolute assurance that we have detected all our control deficiencies and instances of fraud, if any. The design
of disclosure controls and procedures also is based partly on certain assumptions about the likelihood of future events, and there can
be no assurance that any design will succeed in achieving its stated goals under all potential future conditions.

63

Management’s Report on Internal Controls Over Financial
Reporting

As required by SEC rules and regulations implementing Section 404 of
the Sarbanes-Ox