Company: DTSQ
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001641172-25-001417
Chunk: 22

Company: DT Cloud Star Acquisition Corp
Filing Date: 2025-03-31
Form: 10-K
Item: Item 1
Chunk 22
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 (“IFRS”),
depending on the circumstances, and the historical financial statements may be required to be audited in accordance with the standards
of the Public Company Accounting Oversight Board (United States) (the “PCAOB”). The financial statements may also be required
to be prepared in accordance with U.S. GAAP for Form 8-K announcing the closing of an initial business combination, which would need
to be filed within four business days thereafter. We cannot assure you that any particular target business identified by us as a potential
acquisition candidate will have the necessary financial information. To the extent that this requirement cannot be met, we may not be
able to acquire the proposed target business.

We
will be required to evaluate our internal control procedures for the fiscal year ending December 31, 2025 as required by the Sarbanes-Oxley
Act. A target company may not be in compliance with the provisions of the Sarbanes-Oxley Act regarding the adequacy of its internal
controls. The development of the internal controls of any such entity to achieve compliance with the Sarbanes-Oxley Act may increase
the time and costs necessary to complete any such acquisition.

We
filed a Registration Statement on Form 8-A with the SEC to voluntarily register our securities under Section 12 of the Exchange Act.
As a result, we are subject to the rules and regulations promulgated under the Exchange Act. We have no current intention of filing a
Form 15 to suspend our reporting or other obligations under the Exchange Act prior or subsequent to the consummation of our initial business
combination.

18

We
are an  incorporated blank check company formed in the Cayman Islands as an exempted company with limited liability. Payments of
dividends and capital in respect of our securities will not be subject to taxation in the Cayman Islands and no withholding will be required
on the payment of a dividend or capital to any holder of the securities nor will gains derived from the disposal of the securities be
subject to Cayman Islands income or corporation tax. The Cayman Islands currently have no income, corporation or capital gains tax and
no estate duty, inheritance tax or gift tax. No stamp duty is payable in respect of the issue of our securities or on an instrument of
transfer in respect of our securities, unless the document is executed in, or brought to, the Cayman Islands (including being produced
to a court of the Cayman Islands). Our shareholders have no additional