Company: LDDD
Filing Date: 2025-09-26
Form Type: 10-K
Source: 0001213900-25-091988
Chunk: 333

Company: Longduoduo Co Ltd
Filing Date: 2025-09-26
Form: 10-K
Item: Item 3
Chunk 333
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 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
Sarbanes-Oxley Act of 2002 (“Section 404”). Internal control over financial reporting is a process to provide reasonable
assurance regarding the reliability of the Company’s financial reporting for external purposes in accordance with generally accepted
accounting principles. Internal control over financial reporting includes policies and procedures that: (i) pertain to maintaining records
that in reasonable detail accurately and fairly reflect the Company’s transactions; (ii) provide reasonable assurance that transactions
are recorded as necessary for preparation of the Company’s financial statements and that receipts and expenditures of company assets
are made in accordance with management authorization; and (iii) provide reasonable assurance that unauthorized acquisition, use or disposition
of company assets that could have a material effect on our financial statements would be prevented or detected on a timely basis.

Because
of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Projections of any evaluation
of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that
the degree of compliance with the policies and procedures may deteriorate.

35

As
of June 30, 2025, our management, under the supervision of and with the participation of the Chief Executive Officer and the Chief Financial
Officer, evaluated the effectiveness of our internal control over financial reporting as required by Rules 13a-15(c) and 15d-15(c) under
the Exchange Act. In making this assessment, Management