CHAR Charlton Aria Acquisition Corp

“insufficient written policies and procedures for accounting, IT, and financial reporting and record keeping”

“the material weakness in our internal control over financial reporting resulting from inadequate segregation of duties within account processes due to limited personnel”

“Based upon that evaluation, our Certifying Officers concluded that, as of September 30, 2026, our disclosure controls and procedures were not effective due to the material weakness in our internal control over financial reporting resulting from inadequate segregation of duties within account processes due to limited personnel and insufficient written policies and procedures for accounting, IT, and financial reporting and record keeping.”