Company: DTSQ
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001641172-25-001417
Chunk: 969

Company: DT Cloud Star Acquisition Corp
Filing Date: 2025-03-31
Form: 10-K
Item: Item 9
Chunk 969
---
None.

63

Item
9A. Controls and Procedures

Evaluation
of Disclosure Controls and Procedures

Disclosure
controls and procedures are designed to ensure that information required to be disclosed by us in our Exchange Act reports is recorded,
processed, summarized, and reported within the time periods specified in the SEC’s rules and forms, and that such information is
accumulated and communicated to our management, including our principal executive officer and principal financial and accounting officer
or persons performing similar functions, 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 officer,
we conducted an evaluation of the effectiveness of our disclosure controls and procedures as of 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
officer have concluded that during the period covered by this Report, our disclosure controls and procedures were effective as of December
31, 2024.

Management’s
Report on Internal Controls Over Financial Reporting 

This
Report does not include a report of management’s assessment regarding internal control over financial reporting or an attestation
report of our independent registered public accounting firm due to a transition period established by rules of the SEC for newly public
companies.

Changes
in Internal Control over Financial Reporting 

During
the most recently completed fiscal quarter, there has been no change in our internal control over financial reporting (as defined in
Rules 13a-15(f) and 15d-15(f) under the Exchange Act) that has materially affected, or is reasonably likely to materially affect, our
internal control over financial reporting. 

Item
9B. Other Information

Not
applicable.

Item
9C. Disclosures Regarding Foreign Jurisdictions that Prevent Inspections

Not
applicable.

PART
III 

Item
10. Directors, Executive Officers and Corporate Governance

Directors
and Executive Officers 

As
of the date of this Report, our directors and officers are as follows: [Company to advise if any updates]

    Name
     
    Age
     
    Position
  
    Bian
    Fan
     
    38
     
    Chairperson
    of the Board of Directors and Chief Executive Officer
  
    Kenneth
    Lam
     
    61
     
    Chief
    Financial Officer and Director
  
    Jiayi