Company: DTSQ
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001641172-25-001417
Chunk: 1092

Company: DT Cloud Star Acquisition Corp
Filing Date: 2025-03-31
Form: 10-K
Item: Item 9B
Chunk 1092
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 of the audit committee. Under the
Nasdaq listing standards and applicable SEC rules, all the directors on the audit committee must be independent. Each member of the audit
committee is financially literate and our board of directors has determined that Mr. Shaoke Li qualifies as an “audit committee
financial expert” as defined in applicable SEC rules.

The
audit committee’s duties, which are specified in our Audit Committee Charter, include, but are not limited to:

    ●
    reviewing
    and discussing with management and the independent auditor the annual audited financial statements, and recommending to the board
    whether the audited financial statements should be included in our Form 10-K;

    ●
    discussing
    with management and the independent auditor significant financial reporting issues and judgments made in connection with the preparation
    of our financial statements;

    ●
    discussing
    with management major risk assessment and risk management policies;

    ●
    monitoring
    the independence of the independent auditor;

    ●
    verifying
    the rotation of the lead (or coordinating) audit partner having primary responsibility for the audit and the audit partner responsible
    for reviewing the audit as required by law;

    ●
    inquiring
    and discussing with management our compliance with applicable laws and regulations;

67

    ●
    pre-approving
    all audit services and permitted non-audit services to be performed by our independent auditor, including the fees and terms of the
    services to be performed;

    ●
    appointing
    or replacing the independent auditor;

    ●
    determining
    the compensation and oversight of the work of the independent auditor (including resolution of disagreements between management and
    the independent auditor regarding financial reporting) for the purpose of preparing or issuing an audit report or related work; and

    ●
    establishing
    procedures for the receipt, retention and treatment of complaints received by us regarding accounting, internal accounting controls
    or reports which raise material issues regarding our financial statements or accounting policies.

Corporate
Governance and Nominating Committee 

We
have established a corporate governance and nominating committee of our board of directors. The members of our nominating committee are
Mr. Shaoke Li, Mr. Chi Zhang and Ms. Longjiao Li. Mr. Chi Zhang serves as chairperson of the nominating committee. Under the Nasdaq listing
standards, we are required to have a corporate governance and nominating committee composed entirely of independent directors. Our board
of directors