{"url_path":"/sec/dtsq/10-k/2026/item-9","section_key":"item-9","section_title":"Item 9 Changes in and Disagreements with Accountants on Accounting and Financial Disclosure**","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":247,"has_tables":true,"body_markdown":"**Item\n9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure**\n\n \n\nOn\nJuly 16, 2025, the Company’s audit committee dismissed UHY LLP (“UHY”) as the Company’s independent registered\npublic accounting firm.\n\n \n\nUHY’s\nreports on the Company’s financial statements for the fiscal years ended December 31, 2024 and December 31, 2023 did not contain\nan adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles.\nFurthermore, During the fiscal years ended December 31, 2024 and December 31, 2023, there have been no disagreements with UHY on any\nmatter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if\nnot resolved to UHY’s satisfaction, would have caused UHY to make reference to the subject matter of the disagreement in connection\nwith its reports on the Company’s financial statements for such periods.\n\n \n\nFor\nthe fiscal years ended December 31, 2024 and December 31, 2023, there were no “reportable events” as that term is described\nin Item 304(a)(1)(v) of Regulation S-K.\n\n \n\nOn\nJuly 16, 2025, the audit committee appointed Elite CPA P.C. (“Elite”) as the Company’s new independent registered public\naccounting firm. During the Company’s fiscal years ended December 31, 2024 and December 31, 2023 and through July 16, 2025, neither\nthe Company nor anyone acting on the Company’s behalf consulted Elite with respect to any of the matters or reportable events set\nforth in Item 304(a)(2)(i) and (ii) of Regulation S-K."}