Company: CDAQF
Filing Date: 2025-03-25
Form Type: 10-K
Source: 0001641172-25-000421
Chunk: 320

Company: Compass Digital Acquisition Corp.
Filing Date: 2025-03-25
Form: 10-K
Item: Item 1B
Chunk 320
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 firm engaged by us, and establishing pre-approval policies and procedures; reviewing and discussing with the independent
    registered public accounting firm all relationships the registered public accounting firm has with us in order to evaluate their
    continued independence; 

    ●
    setting
    clear policies for audit partner rotation in compliance with applicable laws and regulations; obtaining and reviewing a report, at
    least annually, from the independent registered public accounting firm describing (i) the independent registered public accounting
    firm’s internal quality-control procedures and (ii) any material issues raised by the most recent internal quality-control
    review, or peer review, of the independent registered public accounting firm, or by any inquiry or investigation by governmental
    or professional authorities, within the preceding five years respecting one or more independent audits carried out by the firm and
    any steps taken to deal with such issues; 

    ●
    meeting
    to review and discuss our annual audited financial statements and quarterly financial statements with Management and the independent
    registered public accounting firm, including reviewing our specific disclosures under “Management’s Discussion and Analysis
    of Financial Condition and Results of Operations”; reviewing and approving any related party transaction required to be disclosed
    pursuant to Item 404 of Regulation S-K promulgated by the SEC prior to us entering into such transaction; and 

    ●
    reviewing
    with Management, the independent registered public accounting firm, and our legal advisors, as appropriate, any legal, regulatory
    or compliance matters, including any correspondence with regulators or government agencies and any employee complaints or published
    reports that raise material issues regarding our financial statements or accounting policies and any significant changes in accounting
    standards or rules promulgated by the FASB, the SEC or other regulatory authorities.

Compensation
Committee

Matt
Schindel and M. Joseph Beck serve as the members and Matt Schindel serves as chair of the Compensation Committee. Under the Nasdaq
Rules, all the directors on the Compensation Committee must be independent.

We
have adopted a charter of the Compensation Committee, which details the principal functions of the Compensation Committee, including:

    ●
    reviewing
    and approving on an annual basis the corporate goals and objectives relevant to our Chief Executive Officer’s compensation,
    evaluating our Chief Executive Officer’s performance in light of such goals and objectives and determining and approving the
    remuneration (if any) of our Chief Executive Officer based on such evaluation; 

    ●
     reviewing
    and