{"url_path":"/sec/dtsq/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A Controls and Procedures**","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":557,"has_tables":true,"body_markdown":"**Item\n9A. Controls and Procedures**\n\n \n\n*Evaluation\nof Disclosure Controls and Procedures*\n\n \n\nDisclosure\ncontrols and procedures are designed to ensure that information required to be disclosed by us in our Exchange Act reports is recorded,\nprocessed, summarized, and reported within the time periods specified in the SEC’s rules and forms, and that such information is\naccumulated and communicated to our management, including our principal executive officer and principal financial and accounting officer\nor persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.\n\n \n\n64\n\n \n\n \n\nUnder\nthe supervision and with the participation of our management, including our principal executive officer and principal financial officer,\nwe conducted an evaluation of the effectiveness of our disclosure controls and procedures as of December 31, 2025, as such term is defined\nin Rules 13a-15(e) and 15d-15(e) under the Exchange Act. Based on this evaluation, our principal executive officer and principal financial\nofficer have concluded that during the period covered by this Report, our disclosure controls and procedures were effective as of December\n31, 2025.\n\n \n\n*Management’s\nReport on Internal Controls Over Financial Reporting*\n\n \n\nAs\nrequired by SEC rules and regulations implementing Section 404 of the Sarbanes-Oxley Act, our management is responsible for establishing\nand maintaining adequate internal control over financial reporting. Our internal control over financial reporting is designed to provide\nreasonable assurance regarding the reliability of financial reporting and the preparation of our financial statements for external reporting\npurposes in accordance with GAAP. Our internal control over financial reporting includes those policies and procedures that:\n\n \n\n \n(1)\npertain\nto the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the\nassets of our company,\n\n \n \n \n\n \n(2)\nprovide\nreasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with\nGAAP, and that our receipts and expenditures are being made only in accordance with authorizations of our management and directors,\nand\n\n \n \n \n\n \n(3)\nprovide\nreasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets that\ncould have a material effect on the financial statements.\n\n \n\nBecause\nof its inherent limitations, internal control over financial reporting may not prevent or detect errors or misstatements in our financial\nstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate\nbecause of changes in conditions, or that the degree or compliance with the policies or procedures may deteriorate. Management assessed\nthe effectiveness of our internal control over financial reporting at December 31, 2025. In making these assessments, management used\nthe criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control — Integrated\nFramework (2013). Based on our assessments and those criteria, management determined that our internal control over financial reporting\nas of December 31, 2025 was effective.\n\n \n\nThis\nAnnual Report on Form 10-K does not include an attestation report of our independent registered public accounting firm due to our status\nas an emerging growth company under the JOBS Act. \n\n \n\n*Changes\nin Internal Control over Financial Reporting*\n\n \n\nDuring\nthe most recently completed fiscal quarter, there has been no change in our internal control over financial reporting (as defined in\nRules 13a-15(f) and 15d-15(f) under the Exchange Act) that has materially affected, or is reasonably likely to materially affect, our\ninternal control over financial reporting."}