{"url_path":"/sec/dtsq/10-k/2026/item-14","section_key":"item-14","section_title":"Item 14 Principal Accountant Fees and Services**","topic":"sec","document":{"doc_type":"10-K/A","doc_date":"2026-06-17","source_url":"https://www.sec.gov/Archives/edgar/data/2017950/0001493152-26-029131-index.html","accession_number":"0001493152-26-029131","cik":"0002017950","ticker":"DTSQ","issuer_name":"DT Cloud Star Acquisition Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/2017950/0001493152-26-029131-index.html","primary_entity_key":"0002017950","primary_entity_name":"DT Cloud Star Acquisition Corp"},"word_count":408,"has_tables":true,"body_markdown":"**Item\n14. Principal Accountant Fees and Services**\n\n** **\n\nElite\nCPA P.C. acts as our independent registered public accounting firm since July 16, 2025. Fees for professional services provided by our independent\nregistered public accounting firm since inception include:\n\n \n\n  \n\n**For the**\n\n**Year Ended**\n\n**December 31, 2025**\n  \n\n**For the**\n\n**Year Ended**\n\n**December 31, 2024**\n \n\nAudit Fees(1) \n$55,000  \n$         - \n\nAudit-Related Fees(2) \n -  \n - \n\nTax Fees(3) \n -  \n - \n\nAll Other Fees(4) \n -  \n - \n\nTotal \n$55,000  \n$- \n\n \n\nThe\nfollowing is a summary of fees paid or to be paid to UHY LLP for services rendered.\n\n \n\n  \n\n**For the**\n\n**Year Ended**\n\n**December 31, 2025**\n  \n\n**For the**\n\n**Year Ended**\n\n**December 31, 2024**\n \n\nAudit Fees(1) \n$68,375  \n$153,750 \n\nAudit-Related Fees(2) \n    \n   \n\nTax Fees(3) \n    \n   \n\nAll Other Fees(4) \n -  \n   \n\nTotal \n$68,375  \n$\n153,750\n \n\n \n\n(1)\n*Audit Fees*. Audit\nfees consist of fees billed for professional services rendered by our independent registered public accounting firm related to our\ninitial public offering process, audits of our annual financial statements,\nreview of the financial information included in our Form 10-Q for the respective periods, or services that are normally provided by\nour independent registered public accounting firm in connection with statutory and regulatory filings or engagements.\n\n \n \n\n(2)\n*Audit-Related Fees*.\nAudit-related fees consist of fees billed for assurance and related services that are reasonably related to performance of the audit\nor review of our financial statements and are not reported under “Audit Fees.” These services include attest services\nthat are not required by statute or regulation and consultation concerning financial accounting and reporting standards.\n\n \n \n\n(3)\n*Tax Fees*. Tax fees\nconsist of fees billed for professional services rendered by our independent registered public accounting firm for tax compliance,\ntax advice and tax planning.\n\n \n \n\n(4)\n*All Other Fees*.\nAll other fees consist of fees billed for all other services.\n\n \n\n**Pre-Approval\nPolicy**\n\n** **\n\nOur\naudit committee was formed upon the consummation of our initial public offering. As a result, the audit committee did not pre-approve\nall of the foregoing services, although any services rendered prior to the formation of our audit committee were approved by our board\nof directors. Since the formation of our audit committee, and on a going-forward basis, the audit committee has and will pre-approve\nall auditing services and permitted non-audit services to be performed for us by our auditors, including the fees and terms thereof (subject\nto the de minimis exceptions for non-audit services described in the Exchange Act which are approved by the audit committee prior to\nthe completion of the audit).\n\n \n\n80\n\n \n\n \n\n**PART\nIV**"}