Company: LDDD
Filing Date: 2025-09-26
Form Type: 10-K
Source: 0001213900-25-091988
Chunk: 696

Company: Longduoduo Co Ltd
Filing Date: 2025-09-26
Form: 10-K
Item: Item 9A
Chunk 696
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Item
9A. Controls and Procedures.

Evaluation
of Disclosure Controls and Procedures

Our
management maintains disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act of
1934, as amended (the “Exchange Act”), that are designed to provide reasonable assurance that the material information required
to be disclosed by us in our periodic reports filed or submitted under the Exchange Act is recorded, processed, summarized, and reported
within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures include, without limitation,
controls and procedures designed to ensure that information required to be disclosed by us in the reports that we file or submit under
the Exchange Act is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer,
to allow timely decisions regarding required disclosures.

Under
the supervision and with the participation of our management team, including our Chief Executive Officer and Chief Financial Officer,
we conducted an evaluation of our disclosure controls and procedures, as such term is defined under Rule 13a-15(e) and 15d-15(e)
promulgated under the Securities Exchange Act of 1934, as amended, as of June 30, 2025. Based on this evaluation, we concluded that our
disclosure controls and procedures have the following material weaknesses:

●The
relatively small number of employees who are responsible for accounting functions prevents us from segregating duties within our internal
control system.

●Our
internal financial staff lack expertise in identifying and addressing complex accounting issues under U.S. Generally Accepted Accounting
Principles.

●Our
Chief Financial Officer is not familiar with the accounting and reporting requirements of a U.S. public company.

●We
have not developed sufficient documentation concerning our existing financial processes, risk assessment and internal controls.

Based
on their evaluation, our Chief Executive Officer and Chief Financial Officer concluded that the Company’s system of disclosure
controls and procedures was not effective as of June 30, 2025 for the purposes described in this paragraph.

Management’s
Report on Internal Control over Financial Reporting

The
Company’s management is responsible for establishing and maintaining adequate internal control over our financial reporting as
defined in Rules 13a-15(f) and 15d-15(f) under the Securities Exchange Act. The Company’s management is also required to assess
and report on the effectiveness of the Company’s internal control over financial reporting in accordance with Section 404 of the