ATIF Holdings Limited's Q3 Amendment Report: Compliance Update & Missing Exhibits

Here are the key insights extracted from the provided section of the financial report for ATIF Holdings Limited:

1. Filing Type: This document is an Amendment No. 1 on Form 10-Q/A, which means it is an amended version of the Quarterly Report for the period ending October 31, 2024.
2. Company Information:

• Name: ATIF Holdings Limited
• CIK: 0001755058
• Address: 25391 Commercentre Dr Ste 200, Lake Forest, CA 92630
• Phone Number: 888-888-8888
• Ticker Symbol: ZBAI
• Exchange: NASDAQ
• Filer Status: Non-accelerated filer

3. Reporting Period: The report covers the three months ended October 31, 2024, with the original filing date being December 19, 2024.
4. Reason for Amendment: The amendment was made solely to include the missing Exhibits 32.1 and 32.2, which were inadvertently omitted from the original filing.
5. Certification Compliance: The amendment includes current certifications as Exhibits 31.1, 31.2, 32.1, and 32.2, ensuring compliance with Rule 12b-15 of the Securities Exchange Act of 1934.
6. Nature of Changes: No other changes were made to the original filing; the amendment does not reflect any events occurring after the original filing date and does not modify or update any disclosures made in the original filing.
7. Financial Reporting Unit: The unit used for reporting is in shares.

This analysis highlights the core aspects of the filing, focusing on the company's compliance and the specific reasons for the amendment.