Company: CSTAF
Filing Date: 2025-04-02
Form Type: 10-K
Source: 0001213900-25-027555
Chunk: 2237

Company: Constellation Acquisition Corp I
Filing Date: 2025-04-02
Form: 10-K
Item: Item 8
Chunk 2237
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 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 and tax planning.

All Other Fees. During the year ended December 31, 2024 and
2023, there were no fees billed for products and services provided by our independent registered public accounting firm other than those
set forth above.

Pre-Approval Policy

Our audit committee was formed upon the consummation of our Initial
Public Offering. As a result, the audit committee did not pre-approve all of the foregoing services, although any services rendered prior
to the formation of our audit committee were approved by our board of directors. Since the formation of our audit committee, and on a
going-forward basis, the audit committee has and will pre-approve all auditing services and permitted non-audit services to be performed
for us by our auditors, including the fees and terms thereof (subject to the de minimis exceptions for non-audit services described in
the Exchange Act which are approved by the audit committee prior to the completion of the audit).

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PART IV

Item 15. Exhibits, Financial Statement
S