Company: CDT
Filing Date: 2025-07-08
Form Type: DEF 14A
Source: 0001641172-25-018242
Chunk: 47

Company: CDT Equity Inc.
Filing Date: 2025-07-08
Form: DEF 14A
Chunk 47
---
) | Based                                                                                                                                      
 on a Schedule 13G filed with the Securities and Exchange Commission on May 7, 2025, filed by Sarborg Ltd. The address of Sarborg           
 Ltd. is Willow House, Cricket Square, Grand Cayman, Cayman Islands, KY1-1107.                                                              |

| 31 |

<div align='center'>PROPOSAL NO. 2 – RATIFICATION OF THE APPOINTMENT OF OUR INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM</div>

Our audit committee has appointed CBIZ CPAs as our independent registered public accounting firm for the fiscal year ending December 31, 2025. Our Board recommends that the stockholders ratify the appointment of CBIZ CPAs as our independent registered public accounting firm for the fiscal year ending December 31, 2025, at the 2025 Annual Meeting. Representatives of CBIZ CPAs are expected to be present virtually at the 2025 Annual Meeting, and they will have an opportunity to make a statement if they so desire and be available to respond to appropriate questions.

Pre-Approval Policies and Procedures

Our audit committee was formed upon the consummation of our IPO. As a result, the audit committee did not pre-approve all of the below services, although any services rendered prior to the formation of our audit committee were approved by our Board. 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 minimisexceptions for non-audit services described in the Exchange Act which are approved by the audit committee prior to the completion of the audit).

Change in Certifying Accountant

On April 24, 2025, the Company was notified by Marcum LLP (“Marcum”) that Marcum resigned as the Company’s independent registered public accounting firm, in connection with CBIZ CPAs P.C. (“CBIZ CPAs”) acquiring the attest business of Marcum on November 1, 2024. On April 25, 2025, with the approval of the Audit Committee of the Company’s Board, CBIZ CPAs was engaged as the Company’s independent registered public accounting firm. The services previously provided by Marcum will now be provided by CBIZ CPAs.

Marcum’s audit reports on the Company’s consolidated financial statements as of and for the years ended December 31,