Company: DTSQ
Filing Date: 2025-07-17
Form Type: 8-K
Source: 0001641172-25-020077
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Company: DT Cloud Star Acquisition Corp
Filing Date: 2025-07-17
Form: 8-K
Item: Item 4.01
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ITEM
4.01. Changes in Registrant’s Certifying Accountant.

(a)
Dismissal of Independent Registered Public Accounting Firm

On
July 16, 2025, the audit committee of the board of directors of DT Cloud Star Acquisition Corporation (the “ Company”) approved
the dismissal of UHY LLP (“ UHY”) as the Company’s independent registered public accounting firm with effect immediately.
The reports of UHY on the Company’s consolidated financial statements for the fiscal years ended December 31, 2024 and December
31, 2023 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope
or accounting principles. During the fiscal years ended December 31, 2024 and December 31, 2023 and through July 16, 2025, there have
been no “disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K and related instructions) with UHY on any matter
of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements if not resolved
to the satisfaction of UHY have caused UHY to make reference thereto in its reports on the consolidated financial statements for such
years. During the fiscal years ended December 31, 2024 and December 31, 2023 and through July 16, 2025, there have been no “reportable
events” (as defined in Item 304(a)(1)(v) of Regulation S-K).

The
Company provided UHY a copy of the disclosure it is making herein in response to Item 304(a) of Regulation S-K, and requested that UHY
provide s the Company
with a copy of its letter addressed to the Securities and Exchange Commission (the “ SEC”), pursuant to Item 304(a)(3) of
Regulation S-K, stating whether or not UHY agrees with the statements related to them made by the Company in this report. A copy of UHY’s
letter to the SEC dated July 17, 2025 is attached as Exhibit 16.1 to this report.

(b)
Newly Engaged Independent Registered Public Accounting Firm

On
July 16, 2025, the audit committee of the board of directors of the Company approved the appointment of Elite CPA P. C. (“ Elite”)
as the Company’s new independent registered public accounting firm, effective immediately, to perform independent audit services
for the fiscal