ATIF Holdings Ltd — fact timeline

ATIF Holdings Ltd received a nasdaq deficiency notice notice regarding minimum bid price (rules 5550(a)(2), 5810(c)(3)(A)).

“June 30, 2025, ATIF Holdings Limited (the “Company”) received a delinquency notification letter (the “Notice”) from the Nasdaq Stock Market LLC (“Nasdaq”) due to the failure of the Company’s common stock to maintain a minimum bid price of $1 per share for 30 consecutive business days as required by Nasdaq Listing Rule 5550(a)(2). In accordance with Nasdaq Listing Rule 5810(c)(3)(A), the Company has been provided 180 calendar days, or until December 29, 2025, to regain compliance. To regain compliance, prior to December 29, 2025, the closing bid price of the Company’s ordinary shares must be at”

ATIF Holdings Ltd engaged Li CPA LLC as its auditor.

“ebruary 26, 2025, the Audit Committee approved the appointment of Li CPA LLC (“ Li CPA ”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements as of and for the fiscal year ending”

ATIF Holdings Ltd dismissed ZH CPA, LLC as its auditor.

“Company ”) dismissed ZH CPA, LLC (“ ZH ”) as the Company’s independent registered public accounting firm, effective February 26, 2025. For the fiscal years ended July 31, 2024 and 2023, ZH’s audit reports on the Company’s financial statements contained an emphasis of a matter for going concern, but otherwise did not contain any adverse opinion or disclaimer of opinion, nor was it qualified as to audit scope or accounting principles. During the fiscal year ended July 31, 2024 and any subsequent interim period through the date of dismissal, February 26, 2025, there were no “disagreements” (as described in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the”

Zhelun Zhou was appointed as independent director at ATIF Holdings Ltd.

“Effective January 22, 2025, the Board appointed Zhelun Zhou as an independent director of the Board and as member of the Nominating and Corporate Governance Committee of the Board, Chairman of the Audit Committee of the Board and member of the Compensation Committee of the Board, to fill the vacancy created by the resignation of Kwong Sang Liu.”

Dr. Kamran Khan was appointed as Chief Executive Officer, director and Chairman at ATIF Holdings Ltd.

“Effective January 22, 2025, the Board appointed Dr. Kamran Khan as the Chief Executive Officer of the Company, director and Chairman of the Board, to fill the vacancy created by the resignation of Jun Liu.”

Kwong Sang Liu resigned as independent director at ATIF Holdings Ltd.

“On January 22, 2025, Kwong Sang Liu resigned from his position as an independent director of the Board of Directors of the Company (the “ Board ”) and as member of the Nominating and Corporate Governance Committee of the Board, Chairman of the Audit Committee of the Board and member of the Compensation Committee of the Board.”

Jun Liu resigned as Chief Executive Officer, director and Chairman at ATIF Holdings Ltd.

“On January 22, 2025, Jun Liu resigned from his position as the Chief Executive Officer, director and Chairman of the board of directors (the “ Board ”) of ATIF Holdings Limited, (the “ Company ”), effective immediately.”

Syed Iqbal Shah was appointed as independent director at ATIF Holdings Ltd.

“Effective January 6, 2025, the Board appointed Mr. Syed Iqbal Shah as an independent director of the Board and as the Chairman of the Nominating and Corporate Governance Committee of the Board, a member of the Audit Committee of the Board and a member of the Compensation Committee of the Board, to fill the vacancy created by the resignation of Yongyuan Chen.”

Yongyuan Chen resigned as independent director at ATIF Holdings Ltd.

“On January 6, 2025, Yongyuan Chen resigned from his position as an independent director of the Board of Directors of the Company (the “ Board ”) and as the Chairman of the Nominating and Corporate Governance Committee of the Board, a member of the Audit Committee of the Board and a member of the Compensation Committee of the Board.”

ATIF Holdings Ltd received a nasdaq delisting notice notice regarding stockholders equity (rules 5550(b), 5810(b)).

“December 12, 2024, ATIF Holdings Limited (the “ Company ”) received a notice from The Nasdaq Stock Market LLC (“ Nasdaq ”) Listing Qualifications Staff (the “ Staff ”) stating that the Staff has determined, unless the Company timely requests an appeal of the Staff’s determination, before Nasdaq’s Hearing Panel (the “ Panel ”), by December 19, 2024, to delist the Company’s ordinary shares from the Nasdaq Capital Market because the Company is not in compliance with the minimum $2,500,000 stockholders’ equity requirement for continued listing set forth in the Nasdaq Listing Rule 5550(b) as report”

ATIF Holdings Ltd received a nasdaq compliance regained notice regarding late filing (rules 5550(b)(1), 789.76, 002.38).

“July 31, 2023 (“2023 10-K”), did not satisfy the continued listing requirement under Nasdaq Listing Rule 5550(b)(1) for the Nasdaq Capital Market, which requires that a listed company’s stockholders’ equity be at least $2,500,000. In its 2023 10-K, the Company reported stockholders’ equity of $1,539,353, and, as a result, did not satisfy Nasdaq Marketplace Rule 5550(b)(1). As previously reported in a Current Report on Form 8-K April 16, 2024 the Company entered into a Securities Purchase Agreement (the “Purchase Agreement”) with a non- U.S investor named in the Purchase Agreement (the “Purchas”

ATIF Holdings Ltd entered into Purchase Agreements with one U.S. accredited investor and one non-U.S. investor valued at gross proceeds in the amount of $1,000,002.38 (effective 2024-04-18).

“On April 18, 2024, ATIF Holdings Limited (the “Company”) entered into two securities purchase agreements (the “Purchase Agreements”) in a private placement (the “Private Placement”) of the Company’s newly issued ordinary shares”

ATIF Holdings Ltd entered into Securities Purchase Agreement with a non-U.S. investor named in the Purchase Agreement (the "Purchaser") (effective 2024-04-16).

“On April 16, 2024, ATIF Holdings Limited (the “Company”) entered into a Securities Purchase Agreement (the “Purchase Agreement”) with a non- U.S investor named in the Purchase Agreement (the “Purchaser”), pursuant to which the Company agreed to sell an aggregate of 1,092,512 newly issued ordinary shares of the Company, $0.001 par value per ordinary share (the “Ordinary Shares”) at a purchase price of $1.23 per share (the “Private Placement”).”

ATIF Holdings Ltd received a nasdaq deficiency notice notice regarding stockholders equity (rules 5550(b)(1)).

“November 22, 2023, ATIF Holdings Limited (the “Company”) received a notice (the “Notice”) from the Listing Qualifications staff of The Nasdaq Stock Market (“Nasdaq”) notifying the Company that the Company’s stockholders’ equity as reported in its Annual Report on Form 10-K for the period ended July 31, 2023 (“2023 10-K”), did not satisfy the continued listing requirement under Nasdaq Listing Rule 5550(b)(1) for the Nasdaq Capital Market, which requires that a listed company’s stockholders’ equity be at least $2,500,000. In its 2023 10-K, the Company reported stockholders’ equity of $1,539,353”

ATIF Holdings Ltd shareholders approved Ratification of ZH CPA, LLC as independent registered public accounting firm for fiscal year ending July 31, 2023 at the 2023-07-28 meeting.

“The Company’s stockholders ratified the appointment of ZH CPA, LLC as the independent registered public accounting firm of the Company for the fiscal year ending July 31, 2023.”

ATIF Holdings Ltd shareholders approved Election of five directors at the 2023-07-28 meeting.

“The Company’s stockholders elected five directors, each to serve until his/her successor is duly elected and qualified at the 2024 Annual Meeting of Stockholders or until his/her earlier resignation or removal.”

ATIF Holdings Ltd reported financial results for the three months ended January 31, 2023.

“On March 21, 2023, ATIF Holdings Limited (the “Company”) issued a press release announcing the Company’s financial results for the three months ended January 31, 2023.”