Company: CERO
Filing Date: 2025-11-20
Form Type: 424B3
Source: 0001213900-25-113117
Chunk: 107

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-11-20
Form: 424B3
Chunk 107
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 over the
vesting period of the awards.

Recent Accounting Standards

See the section titled in
Note 2 to the Company’s condensed consolidated financial statements for the quarter ended September 30, 2025, appearing elsewhere
herein.

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Item 3. Quantitative and Qualitative Disclosures about Market Risk

As a smaller reporting company
defined by Rule 12b-2 of the Securities Exchange Act of 1934, we are not required to provide the information required by this Item.

Item 4. Controls and Procedures

Disclosure controls are
procedures that are designed with the objective of ensuring that information required to be disclosed in our reports filed under the
Exchange Act is recorded, processed, summarized, and reported within the time period specified in the SEC’s rules and forms. Disclosure
controls are also designed with the objective of ensuring that such information is accumulated and communicated to our management, including
the Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.

Evaluation of Disclosure Controls and Procedures

The Company’s Principal
Executive Officer and Principal Financial Officer have evaluated the effectiveness of the Company’s disclosure controls and procedures
as defined in Rule 13a-15(e) under the Securities Exchange Act of 1934, as amended. Based on this evaluation, the certifying officers
concluded that, as of the end of the period covered by this report, the Company’s disclosure controls and procedures were not effective
due to the existence of material weaknesses in internal control over financial reporting.

Material Weaknesses Identified

The material weaknesses
identified include:

| ● | A                                                                                                                                        
 lack of sufficient personnel with appropriate technical accounting expertise and experience in U.S. GAAP and SEC reporting requirements; |

| ● | Inadequate                                                                                                                                
 processes for assessing and accounting for the impact of preferred stock conversions, including the failure to properly evaluate embedded 
 features and related classification and measurement considerations; and                                                                   |

| ● | Deficiencies                                                                                                                               
 in the initial recognition and valuation of investments in equity securities, including insufficient documentation and analysis supporting 
 fair value determinations.                                                                                                                 |

These control deficiencies
have resulted in the Company’s inability to timely file periodic reports and have led to errors in the initial accounting treatment
of complex financial instruments.

Remediation Plan

Management is actively developing
a remediation plan to address these material weaknesses. The plan includes:

| ● | Recruiting                                                                                                         
 additional qualified accounting personnel with expertise in financial reporting and complex financial instruments