Leader Education Limited (Leader Edu) has issued a supplemental circular detailing material changes to its audit arrangements and corporate meeting schedule.

Auditor Departure • Jon Gepsom CPA Limited resigned as external auditor with effect from 15 June 2026. • The firm cited three unforeseen matters that would materially increase audit scope and fees: 1) Disposal of Tianjin Quanren Education Technology Co., Ltd., a non-core subsidiary sold for RMB8.00 million, adding consolidation-scope and gain/loss calculations. 2) Adjustments at Heilongjiang College of Business and Technology covering (i) a reduction in useful life of buildings from 50 to 20 years and (ii) a shift in revenue recognition for tuition and boarding fees from cash to accrual, both affecting income-tax computations. 3) Additional going-concern procedures linked to cash-flow forecasts. • Jon Gepsom’s original audit fee of RMB0.65 million was deemed insufficient after reassessment; the firm requested an increase to RMB0.90 million, which the company rejected, offering RMB0.70 million instead. The fee dispute culminated in the resignation.

Appointment of New Auditor • On Audit Committee recommendation, CCTH CPA Limited was appointed on 21 July 2026 to fill the vacancy and will serve until the next AGM. • CCTH’s agreed fee is RMB0.80 million for the FY 2026 audit, plus RMB0.05 million for ancillary comfort-letter services. • The Audit Committee assessed CCTH’s governance, technical competence, resource allocation (995 planned audit hours, 11.5 % senior review coverage), and independence, concluding that audit quality and timetable requirements can be met.

Audit Timetable • Key procedures: year-end asset counts and confirmation dispatch (late Aug–mid-Sep 2026); on-site fieldwork (mid-Sep–mid-Oct); final reviews (mid-Oct–late Nov); annual results announcement (late Nov); annual report issuance (mid-to-late Dec).

Extraordinary General Meeting Rescheduled • To ratify Jon Gepsom’s resignation and confirm CCTH’s appointment, the company has moved its extraordinary general meeting from 14 August 2026 to 14 September 2026 at 10:00 a.m. in Harbin, with proxy forms due 48 hours prior. • The share register will close 9–14 September 2026 for voting eligibility.

Corporate Governance • The Board and Audit Committee report no other disagreements with Jon Gepsom and confirm compliance with Hong Kong Listing Rules and Accounting and Financial Reporting Council guidelines throughout the auditor transition process.

This auditor change marks a strategic adjustment aimed at ensuring timely completion of the FY 2026 audit under revised operational complexities while maintaining audit quality and regulatory compliance.