{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-020077","form_type":"8-K","ticker":"DTSQ","cik":"0002017950","company_name":"DT Cloud Star Acquisition Corp","filed_at":"2025-07-17T23:59:59+00:00","discovered_at":"2026-05-14T18:02:45.822256+00:00","generated_at":"2026-05-18T06:02:38.171366+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"DT Cloud Star Acquisition dismisses UHY LLP, appoints Elite CPA as new auditor","bullets":["Audit committee approved dismissal of UHY LLP effective July 16, 2025.","No disagreements or reportable events occurred during UHY's tenure covering FY2023 and FY2024.","Elite CPA P.C. engaged as new independent auditor for fiscal year ending December 31, 2025.","No prior consultations with Elite on accounting or audit matters before engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-020077","json":"https://secwatch.observer/filing/0001641172-25-020077.json","markdown":"https://secwatch.observer/filing/0001641172-25-020077.md","text":"https://secwatch.observer/filing/0001641172-25-020077.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2017950/000164117225020077/0001641172-25-020077-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2017950/000164117225020077/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T06:02:38.171366+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"6b71d59b04e95c3062fa619c6a2f934c1b69c1c2","claim":"DT Cloud Star Acquisition Corp engaged Elite CPA P.C. as its auditor.","evidence_excerpt":"ewly Engaged Independent Registered Public Accounting Firm On July 16, 2025, the audit committee of the board of directors of the Company approved the appointment of Elite CPA P.C. (“Elite”) as the Company’s new independent registered public accounting firm, effective immediately, to perform independent audit services","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2017950/000164117225020077/0001641172-25-020077-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Elite CPA P.C."}],"fact_type":"auditor_change"},{"claim_id":"ef4ea1f88c50a793e22570b7140cec3544d8d824","claim":"DT Cloud Star Acquisition Corp dismissed UHY LLP as its auditor.","evidence_excerpt":"ismissal of Independent Registered Public Accounting Firm On July 16, 2025, the audit committee of the board of directors of DT Cloud Star Acquisition Corporation (the “Company”) approved the dismissal of UHY LLP (“UHY”) as the Company’s independent registered public accounting firm with effect immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2017950/000164117225020077/0001641172-25-020077-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"UHY LLP"},{"label":"Successor","value":"Elite CPA P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}