DT Cloud Star Acquisition Corp
For the period ended Dec 31, 2025. Filed Mar 25, 2026.
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FY2025 · Filed Mar 25, 2026
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Item 14. Principal Accountant Fees and Services
Elite CPA P.C. acts as our independent registered public accounting firm since July 16, 2025. Fees for professional services provided by our independent registered public accounting firm since inception include:
| For the Year Ended December 31, 2025 · For the Year Ended December 31, 2024 | |||
|---|---|---|---|
| Audit Fees(1) | $55,000 | $ | - |
| Audit-Related Fees(2) | - | - | |
| Tax Fees(3) | - | - | |
| All Other Fees(4) | - | - | |
| Total | $55,000 | $ | - |
The following is a summary of fees paid or to be paid to UHY LLP for services rendered.
| For the Year Ended December 31, 2025 | For the Year Ended December 31, 2024 | |
|---|---|---|
| Audit Fees(1) | $68,375 | $153,750 |
| Audit-Related Fees(2) | ||
| Tax Fees(3) | ||
| All Other Fees(4) | - | |
| Total | $68,375 | $153,750 |
| (1) | Audit Fees. Audit fees consist of fees billed for professional services rendered by our independent registered public accounting firm related to our initial public offering process, audits of our annual financial statements, review of the financial information included in our Form 10-Q for the respective periods, or services that are normally provided by our independent registered public accounting firm in connection with statutory and regulatory filings or engagements. |
| (2) | Audit-Related Fees. Audit-related fees consist of fees billed for assurance and related services that are reasonably related to performance of the audit or review of our financial statements and are not reported under “Audit Fees.” These services include attest services that are not required by statute or regulation and consultation concerning financial accounting and reporting standards. |
| (3) | Tax Fees. Tax fees consist of fees billed for professional services rendered by our independent registered public accounting firm for tax compliance, tax advice and tax planning. |
| (4) | All Other Fees. All other fees consist of fees billed for all other services. |
Pre-Approval Policy
Our audit committee was formed upon the consummation of our initial public offering. As a result, the audit committee did not pre-approve all of the foregoing services, although any services rendered prior to the formation of our audit committee were approved by our board of directors. Since the formation of our audit committee, and on a going-forward basis, the audit committee has and will pre-approve all auditing services and permitted non-audit services to be performed for us by our auditors, including the fees and terms thereof (subject to the de minimis exceptions for non-audit services described in the Exchange Act which are approved by the audit committee prior to the completion of the audit).
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