Company: CSTAF
Filing Date: 2025-04-02
Form Type: 10-K
Source: 0001213900-25-027555
Chunk: 848

Company: Constellation Acquisition Corp I
Filing Date: 2025-04-02
Form: 10-K
Item: Item 4
Chunk 848
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, our Sponsor, upon and following consummation of a Business Combination, will be entitled to nominate
three individuals for appointment to our board of directors, as long as the Sponsor holds any securities covered by the registration and
shareholder rights agreement.

Policy for Approval of Related Party Transactions

The audit committee of our board of directors has adopted a policy
providing for the review, approval and/or ratification of “related party transactions,” which are those transactions required
to be disclosed pursuant to Item 404 of Regulation S-K as promulgated by the SEC, by the audit committee. At its meetings, the audit committee
shall be provided with the details of each new, existing, or proposed related party transaction, including the terms of the transaction,
any contractual restrictions that the company has already committed to, the business purpose of the transaction, and the benefits of the
transaction to the company and to the relevant related party. Any member of the committee who has an interest in the related party transaction
under review by the committee shall abstain from voting on the approval of the related party transaction, but may, if so requested by
the chairman of the committee, participate in some or all of the committee’s discussions of the related party transaction. Upon
completion of its review of the related party transaction, the committee may determine to permit or to prohibit the related party transaction.

Item 14. Principal Accountant Fees
and Services

The firm of WithumSmith+Brown, PC, or Withum, acts as our independent
registered public accounting firm. The following is a summary of fees paid to Withum for services rendered.

Audit Fees. During the year ended December 31, 2024 and 2023,
fees for our independent registered public accounting firm were approximately $98,000 and $90,000, respectively, for the quarterly filings
and the audit of our December 31, 2024 and 2023 financial statements included in this Annual Report.

Audit-Related Fees. During the year ended December 31,
2024 and 2023, fees for our independent registered public accounting firm were approximately $0 and $0, respectively, for render assurance
and related services related to the performance of the audit or review of financial statements.

Tax Fees. During the year ended December 31, 2024 and 2023,
fees for our independent registered public accounting firm were approximately $0 and $4,000, respectively, for services rendered to us
for tax compliance, tax advice