Company: LDDD
Filing Date: 2025-09-26
Form Type: 10-K
Source: 0001213900-25-091988
Chunk: 105

Company: Longduoduo Co Ltd
Filing Date: 2025-09-26
Form: 10-K
Item: Item 1A
Chunk 105
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 firm may not be able
to certify as to their effectiveness, which could have a significant and adverse effect on our business and reputation.

As
a new public reporting company, we will be in a continuing process of developing, establishing, and maintaining internal controls and
procedures that will allow our management to report on, and our independent registered public accounting firm to attest to, our internal
controls over financial reporting if and when required to do so under Section 404 of the Sarbanes-Oxley Act of 2002. Although our independent
registered public accounting firm is not required to attest to the effectiveness of our internal control over financial reporting pursuant
to Section 404(b) of the Sarbanes-Oxley Act until the date we are no longer an emerging growth company, our management will be required
to report on our internal controls over financial reporting under Section 404. If we fail to achieve and maintain the adequacy of our
internal controls, we would not be able to conclude on an ongoing basis that we have effective internal controls over financial reporting
in accordance with Section 404. At such time, our independent registered public accounting firm may issue a report that is adverse in
the event it is not satisfied with the level at which our controls are documented, designed or operating. Moreover, our testing, or the
subsequent testing by our independent registered public accounting firm that must be performed may reveal other material weaknesses or
that the material weaknesses have not been fully remediated. If we do not remediate our material weaknesses, or if other material weaknesses
are identified or we are not able to comply with the requirements of Section 404 in a timely manner, our reported financial results could
be materially misstated or could subsequently require restatement, we could receive an adverse opinion regarding our internal controls
over financial reporting from our independent registered public accounting firm and we could be subject to investigations or sanctions
by regulatory authorities, which would require additional financial and management resources, and the market price of our stock could
decline.

15

Limitations
on director and officer liability and indemnification of our Company’s officers and directors by us may discourage shareholders
from bringing a lawsuit against an officer or director.

Our
Company’s certificate of incorporation and bylaws provide, with certain exceptions as required by governing state law, that a director
or officer shall not be personally liable to us or our shareholders for breach of fiduciary duty as a director or officer, except for
acts or omissions which involve intentional misconduct,