Company: KOYNU
Filing Date: 2025-07-31
Form Type: S-1/A
Source: 0001829126-25-005627
Chunk: 289

Company: CSLM Digital Asset Acquisition Corp III, Ltd
Filing Date: 2025-07-31
Form: S-1/A
Chunk 289
---
 system of internal                                   
 control and discussing with the independent registered public accounting firm any significant matters regarding internal controls 
 over financial reporting that have come to its attention during the conduct of its audit;                                         |

| ● | reviewing and discussing with management, internal auditors and the independent registered public                                   
 accounting firm the Company’s financial and critical accounting practices, and policies relating to risk assessment and management; |

| ● | receiving and reviewing reports of the independent registered public accounting firm and discussing                                   
 1) all critical accounting policies and practices to be used in the firm’s audit of the Company’s financial statements,               
 2) all alternative treatments of financial information within GAAP that have been discussed with management, ramifications of the     
 use of such alternative disclosures and treatments, and the treatment preferred by the independent registered public accounting firm, 
 and 3) other material written communications between the independent registered public accounting firm and management, such as any    
 management letter or schedule of unadjusted differences;                                                                              |

| ● | reviewing and discussing with management and the independent registered public accounting firm the                  
 annual and quarterly financial statements and section entitled “Management’s Discussion and Analysis of Financial   
 Condition and Results of Operations” of the Company prior to the filing of the Company’s Annual Report on Form 10-K 
 and Quarterly Reports on Form 10-Q;                                                                                 |

| ● | reviewing, or establishing, standards for the type of information and the type of presentation of                           
 such information to be included in, earnings press releases and earnings guidance provided to analysts and rating agencies; |

| ● | discussing with management and the independent registered public accounting firm any changes in the                               
 Company’s critical accounting principles and the effects of alternative GAAP methods, off-balance sheet structures and regulatory 
 and accounting initiatives;                                                                                                       |

| ● | reviewing material pending legal proceedings involving the Company and other contingent liabilities; |

| ● | meeting periodically with the Chief Executive Officer, Chief Financial Officer, the senior internal                                         
 auditing executive and the independent registered public accounting firm in separate executive sessions to discuss results of examinations; |

| ● | reviewing and approving all transactions between the Company and related parties or affiliates of                                       
 the officers of the Company requiring disclosure under Item 404 of Regulation S-K prior to the Company entering into such transactions; |

<div align='center'>168</div>

| ● | establishing procedures for the receipt, retention and treatment of complaints received by the Company                           
 regarding accounting, internal accounting controls or auditing matters, and the confidential, anonymous submissions by employees 
 or contractors of concerns regarding