Company: DTSQ
Filing Date: 2025-09-22
Form Type: DEF 14A
Source: 0001493152-25-014462
Chunk: 19

Company: DT Cloud Star Acquisition Corp
Filing Date: 2025-09-22
Form: DEF 14A
Chunk 19
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 by our bylaws, the Board is submitting the selection of ELITE CPA P.C. to our shareholders for ratification as a matter of good corporate practice and we are asking our shareholders to approve the appointment of ELITE CPA P.C.. In the event our shareholders fail to ratify the appointment, the Audit Committee may reconsider this appointment.

The Company has been advised by ELITE CPA P.C. that neither the firm nor any of its associates had any relationship with the Company other than the usual relationship that exists between independent registered public accountant firms and their clients during the last fiscal year. No representative of ELITE CPA P.C. is expected to be present in person or by electronic conferencing at the Annual General Meeting.

Independent Registered Public Accounting Firm’s Fees

The following is a summary of fees paid or to be paid to Elite CPA P.C. (“Elite CPA”), for services rendered.

Audit Fees. Audit fees consist of fees billed for professional services rendered for the audit of our year-end financial statements and services that are normally provided by Elite CPA in connection with regulatory filings. For the years ended December 31, 2024 and 2023, the aggregate fees billed by Elite CPA were nil for professional services rendered for the audit of our annual financial statements and review of the financial information included in our regulatory filings.

Audit- Related Fees. For the years ended December 31, 2024 and 2023, we did not pay Elite CPA for consultations concerning financial accounting and reporting standards.

Tax Fees. For the year ended December 31, 2024 and 2023, we did not pay Elite CPA for tax planning and tax advice.

All Other Fees. During the years ended December 31, 2024 and 2023, we did not pay Elite CPA for other services.

Board of Directors Pre-Approval Policies and Procedures

The Audit Committee has the sole authority to review in advance and grant any pre-approvals of (i) all auditing services to be provided by the independent auditor, (ii) all significant non-audit services to be provided by the independent auditors as permitted by Section 10A of the Exchange Act, and (iii) all fees and the terms of engagement with respect to such services, except that the Audit Committee may delegate the authority to pre-approve non-audit services to one or more of its committee members who will present his decisions to the full Audit Committee at the first meeting following such decision. All audit and non-audit services during fiscal years 2025 and 2024 were