DT Cloud Star Acquisition Corp 10-K/A

Item 8. Financial Statements and Supplementary Data This information appears following Item 15 of this Report and is incorporated herein by reference. Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure On July 16, 2025, the Company’s audit committee dismissed UHY LLP (“UHY”) as the Company’s independent registered public accounting firm. UHY’s reports on the Company’s financial statements for the fiscal years ended December 31, 2024 and December 31, 2023 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles. Furthermore, During the fiscal years ended December 31, 2024 and December 31, 2023, there have been no disagreements with UHY on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to UHY’s satisfaction, would have caused UHY to make reference to the subject matter of the disagreement in connection with its reports on the Company’s financial statements for such periods. For the fiscal years ended December 31, 2024 and December 31, 2023, there were no “reportable events” as that term is described in Item 304(a)(1)(v) of Regulation S-K. On July 16, 2025, the audit committee appointed Elite CPA P.C. (“Elite”) as the Company’s new independent registered public accounting firm. During the Company’s fiscal years ended December 31, 2024 and December 31, 2023 and through July 16, 2025, neither the Company nor anyone acting on the Company’s behalf consulted Elite with respect to any of the matters or reportable events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.