{
 "as_of": "2026-11-08",
 "cmr": "us-cm-kg/NASDAQ/AUC",
 "fence": "The page is the record's research on the issuer — no analyst, no rating, no view.",
 "markdown": "The page is the record's research on the issuer — no analyst, no rating, no view.\n\n# ATIF Holdings Ltd (NASDAQ: AUC) — research page\n\nAs of 2026-11-08 · us-cm-kg · record version 1\n\n## Identity and listing\n\nThe issuer is ATIF Holdings Ltd, listed on NASDAQ under ticker AUC, with ISIN USG0602B1183. The LEI is not on the record, as no GLEIF record carries the exact legal name in jurisdiction US-D8. The security type is Corporate, the segment is not on the record, the sector is 8742 Services-Management Consulting Services, and the jurisdiction is Virgin Islands, British. The issuer is listed and not halted.\n\n## The disclosure read\n\nThe record holds 15 filings in the window from 2025-11-08 to 2026-11-08, across 11 filing days. The median gap between filing days is 18.0 days. The latest filing is a results filing dated 2026-09-10, 59 days before the record date of 2026-11-08. The NASDAQ median cadence gap is 6.0 days across 4359 issuers, with a median of 52 filings and a median latency of 5.0 days. The sector median cadence gap is 6.5 days across 37 issuers, with a median of 44 filings and a median latency of 5 days. By type, the record holds 5 directors' dealings filings, 1 prospectus, 4 regulatory filings and 5 results.\n\n## Auditor\n\nThe auditor of record is LI CPA, LLC, located in Aurora, Colorado. The record holds no auditor changes.\n\n## Events and halts\n\nThe record holds no listing, delisting or name change lines. The domicile change is not on the record, as EDGAR states no dated change of state of incorporation on a filing line. The segment move is not on the record, as the exchanges' tier transfers are not EDGAR filings. The halt flag reads listed, not halted.\n\n## Orderability\n\nThe outcome is not determinable. The chapter's orderability section carries no client categories, so the outcome cannot name its client category. The rule version is acm-68000/us/reasonable-basis-suitability-finra-rule-2111/r1, and the chapter is as of 2026-11-04.\n\n## Coverage\n\nNo research houses were found on the issuer's investor-relations pages read.\n\n## Open research\n\nNo openly published research notes were found on the record.\n\n## Licensed\n\nLicensed research: none loaded. A licensed row is served only to an agent whose firm holds that licence (licensor, entitlement). No licensed row is loaded.\n\n## As-of depth\n\nThe vintage is sealed. Sealed years that hold the issuer are 2021, 2022, 2023, 2024, 2025 and 2026. The market's earliest sealed date is 2021-01-04. The live record began on 2026-09-12.\n\n## Sources\n\n8 source pages are named on this page; every value above carries its own source page and read date in the numbers.\n\n- https://www.sec.gov/files/company_tickers_exchange.json (identity.exchange)\n- https://www.sec.gov/data-research/sec-markets-data/fails-deliver-data (identity.isin)\n- https://data.sec.gov/submissions/CIK0001755058.json (identity.jurisdiction)\n- https://mcp.us-cm-kg.ai/events/NASDAQ/AUC (the disclosure lines)\n- https://www.nasdaqtrader.com/rss.aspx?feed=tradehalts (the halt flag)\n- https://www.sec.gov/Archives/edgar/data/1755058/000121390025119658/ea0268474-20f_atifholdings.htm (the auditor)\n- https://mcp.us-cm-kg.ai/book/aio.json (the orderability chapter)\n- https://mcp.us-cm-kg.ai/record/NASDAQ/AUC (the record)\n",
 "market": "US",
 "node": "us-cm-kg",
 "numbers": {
  "as_of_depth": {
   "issuer_years_sealed": [
    "2021",
    "2022",
    "2023",
    "2024",
    "2025",
    "2026"
   ],
   "live_record_began": "2026-09-12",
   "node_history_from": "2021-01-04",
   "node_years_sealed": [
    "2021",
    "2022",
    "2023",
    "2024",
    "2025",
    "2026"
   ],
   "record_version": 1,
   "sealed": true
  },
  "auditor": {
   "auditor": {
    "read_by": "EDGAR 10-K cover page iXBRL tag (dei:AuditorName, dei:AuditorLocation, dei:AuditorFirmId, dei:DocumentPeriodEndDate)",
    "read_date": "2026-11-08",
    "read_date_basis": "the record version as_of",
    "source": "https://www.sec.gov/Archives/edgar/data/1755058/000121390025119658/ea0268474-20f_atifholdings.htm",
    "state": "sourced",
    "value": "LI CPA, LLC"
   },
   "auditor_firm_id": {
    "read_by": "EDGAR 10-K cover page iXBRL tag (dei:AuditorName, dei:AuditorLocation, dei:AuditorFirmId, dei:DocumentPeriodEndDate)",
    "read_date": "2026-11-08",
    "read_date_basis": "the record version as_of",
    "source": "https://www.sec.gov/Archives/edgar/data/1755058/000121390025119658/ea0268474-20f_atifholdings.htm",
    "state": "sourced",
    "value": "7093"
   },
   "auditor_location": {
    "read_by": "EDGAR 10-K cover page iXBRL tag (dei:AuditorName, dei:AuditorLocation, dei:AuditorFirmId, dei:DocumentPeriodEndDate)",
    "read_date": "2026-11-08",
    "read_date_basis": "the record version as_of",
    "source": "https://www.sec.gov/Archives/edgar/data/1755058/000121390025119658/ea0268474-20f_atifholdings.htm",
    "state": "sourced",
    "value": "Aurora\nColorado"
   },
   "changes": []
  },
  "cmr": "us-cm-kg/NASDAQ/AUC",
  "coverage": {
   "count": 0,
   "houses": [],
   "pages_checked": [],
   "read_by": "Perplexity sonar (search) · page read by this rail",
   "read_date": "2026-11-11",
   "since": null,
   "state": "none_found"
  },
  "disclosure": {
   "against": {
    "exchange": {
     "issuers": 4359,
     "median_cadence_gap_days": 6,
     "median_filings": 52,
     "median_latency_days": 5,
     "name": "NASDAQ"
    },
    "sector": {
     "issuers": 37,
     "median_cadence_gap_days": 6.5,
     "median_filings": 44,
     "median_latency_days": 5,
     "name": "8742 Services-Management Consulting Services"
    }
   },
   "by_type": {
    "directors_dealings": 5,
    "prospectus": 1,
    "regulatory_filing": 4,
    "results": 5
   },
   "cadence_median_gap_days": 18,
   "filing_days": 11,
   "filings": 15,
   "latency_days": 59,
   "latest": [
    {
     "category": "6-K",
     "date": "2026-09-10",
     "source": "https://www.sec.gov/Archives/edgar/data/1755058/000121390026098581/ea0305019-6k_atifhold.htm",
     "title": "6-K — REPORT OF FOREIGN PRIVATE ISSUER",
     "type": "results"
    },
    {
     "category": "6-K",
     "date": "2026-07-31",
     "source": "https://www.sec.gov/Archives/edgar/data/1755058/000121390026083623/ea0299965-6k_atif.htm",
     "title": "6-K — REPORT OF FOREIGN PRIVATE ISSUER",
     "type": "results"
    },
    {
     "category": "6-K",
     "date": "2026-07-15",
     "source": "https://www.sec.gov/Archives/edgar/data/1755058/000121390026078321/ea0298148-6k_atifholdings.htm",
     "title": "6-K — REPORT OF FOREIGN PRIVATE ISSUER",
     "type": "results"
    },
    {
     "category": "6-K",
     "date": "2026-06-05",
     "source": "https://www.sec.gov/Archives/edgar/data/1755058/000121390026065935/ea0292198-6k_atifhold.htm",
     "title": "6-K — REPORT OF FOREIGN PRIVATE ISSUER",
     "type": "results"
    },
    {
     "category": "3",
     "date": "2026-03-27",
     "source": "https://www.sec.gov/Archives/edgar/data/1755058/000212333726000003/xslF345X06/primary_doc.xml",
     "title": "3 — PRIMARY DOCUMENT",
     "type": "directors_dealings"
    }
   ],
   "latest_filing_date": "2026-09-10",
   "read": "the node's event lines (list_events_since), as get_filings serves them",
   "source": "https://mcp.us-cm-kg.ai/events/NASDAQ/AUC",
   "window": {
    "from": "2025-11-08",
    "to": "2026-11-08"
   }
  },
  "identity": {
   "exchange": {
    "read_by": "EDGAR company_tickers_exchange.json (SEC list of exchange-listed filers)",
    "read_date": "2026-11-08",
    "read_date_basis": "the record version as_of",
    "source": "https://www.sec.gov/files/company_tickers_exchange.json",
    "state": "sourced",
    "value": "NASDAQ"
   },
   "isin": {
    "read_by": "SEC Fails-to-Deliver data (CUSIP for the symbol) · ISIN = US + CUSIP + ISO 6166 check digit",
    "read_date": "2026-10-13",
    "read_date_basis": "last_seen",
    "source": "https://www.sec.gov/data-research/sec-markets-data/fails-deliver-data",
    "state": "sourced",
    "value": "USG0602B1183"
   },
   "jurisdiction": {
    "read_by": "EDGAR submissions API (issuer header as filed) (stateOfIncorporation)",
    "read_date": "2026-11-08",
    "read_date_basis": "the record version as_of",
    "source": "https://data.sec.gov/submissions/CIK0001755058.json",
    "state": "sourced",
    "value": "Virgin Islands, British"
   },
   "lei": {
    "market": "US",
    "reason": "no GLEIF record with the exact legal name in jurisdiction US-D8",
    "state": "not_on_record"
   },
   "name": {
    "read_by": "EDGAR submissions API (issuer header as filed)",
    "read_date": "2026-11-08",
    "read_date_basis": "the record version as_of",
    "source": "https://data.sec.gov/submissions/CIK0001755058.json",
    "state": "sourced",
    "value": "ATIF Holdings Ltd"
   },
   "sector": {
    "read_by": "EDGAR submissions API (issuer header as filed) (SIC code as assigned by the SEC)",
    "read_date": "2026-11-08",
    "read_date_basis": "the record version as_of",
    "source": "https://data.sec.gov/submissions/CIK0001755058.json",
    "state": "sourced",
    "value": "8742 Services-Management Consulting Services"
   },
   "security_type": {
    "read_by": "EDGAR submissions API (issuer header as filed)",
    "read_date": "2026-11-08",
    "read_date_basis": "the record version as_of",
    "source": "https://data.sec.gov/submissions/CIK0001755058.json",
    "state": "sourced",
    "value": "Corporate"
   },
   "segment": {
    "market": "US",
    "state": "not_on_record"
   },
   "ticker": {
    "read_by": "EDGAR company_tickers_exchange.json (SEC list of exchange-listed filers)",
    "read_date": "2026-11-08",
    "read_date_basis": "the record version as_of",
    "source": "https://www.sec.gov/files/company_tickers_exchange.json",
    "state": "sourced",
    "value": "AUC"
   },
   "website": {
    "market": "US",
    "state": "not_on_record"
   }
  },
  "licensed": {
   "columns": [
    "licensor",
    "entitlement",
    "title",
    "date",
    "source"
   ],
   "rows": [],
   "rule": "A licensed row is served only to an agent whose firm holds that licence (licensor, entitlement). No licensed row is loaded."
  },
  "lifecycle": {
   "delisting": [],
   "domicile_change": {
    "market": "US",
    "reason": "EDGAR states no dated change of state of incorporation on a filing line",
    "state": "not_on_record"
   },
   "listing": [],
   "name_change": [],
   "segment_move": {
    "market": "US",
    "reason": "the exchanges' tier transfers are not EDGAR filings",
    "state": "not_on_record"
   }
  },
  "market": "US",
  "node": "us-cm-kg",
  "numbers_hash": "sha256:fad680750b2006f3cb29aa642ded203e9f63ffcc9ee65bc3b79c749ea29feb77",
  "open_research": {
   "read_date": "2026-11-11",
   "rows": [],
   "state": "none_found"
  },
  "orderability": {
   "chapter_as_of": "2026-11-04",
   "client_categories": [],
   "determinable": false,
   "read": {
    "chapter": "https://mcp.us-cm-kg.ai/book/aio.json",
    "door": "https://mcp.us-cm-kg.ai/mcp",
    "tool": "get_orderability"
   },
   "reason": "the chapter's orderability section carries no client_categories: the outcome cannot name its client category",
   "rule_version": "acm-68000/us/reasonable-basis-suitability-finra-rule-2111/r1",
   "section": "us.aio.v8"
  },
  "record": {
   "as_of": "2026-11-08",
   "url": "https://mcp.us-cm-kg.ai/record/NASDAQ/AUC",
   "version": 1
  },
  "schema": "research-numbers v0.1 (USR-01, 2026-11-11)",
  "status": {
   "read_date": "2026-11-08",
   "source": "https://www.nasdaqtrader.com/rss.aspx?feed=tradehalts",
   "value": "listed, not halted"
  }
 },
 "numbers_hash": "sha256:fad680750b2006f3cb29aa642ded203e9f63ffcc9ee65bc3b79c749ea29feb77",
 "path": "/us/NASDAQ/AUC",
 "schema": "research-page v0.1 (USR-02, 2026-11-11)",
 "sections": [
  {
   "id": "identity",
   "text": "The issuer is ATIF Holdings Ltd, listed on NASDAQ under ticker AUC, with ISIN USG0602B1183. The LEI is not on the record, as no GLEIF record carries the exact legal name in jurisdiction US-D8. The security type is Corporate, the segment is not on the record, the sector is 8742 Services-Management Consulting Services, and the jurisdiction is Virgin Islands, British. The issuer is listed and not halted.",
   "title": "Identity and listing"
  },
  {
   "id": "disclosure",
   "text": "The record holds 15 filings in the window from 2025-11-08 to 2026-11-08, across 11 filing days. The median gap between filing days is 18.0 days. The latest filing is a results filing dated 2026-09-10, 59 days before the record date of 2026-11-08. The NASDAQ median cadence gap is 6.0 days across 4359 issuers, with a median of 52 filings and a median latency of 5.0 days. The sector median cadence gap is 6.5 days across 37 issuers, with a median of 44 filings and a median latency of 5 days. By type, the record holds 5 directors' dealings filings, 1 prospectus, 4 regulatory filings and 5 results.",
   "title": "The disclosure read"
  },
  {
   "id": "auditor",
   "text": "The auditor of record is LI CPA, LLC, located in Aurora, Colorado. The record holds no auditor changes.",
   "title": "Auditor"
  },
  {
   "id": "events",
   "text": "The record holds no listing, delisting or name change lines. The domicile change is not on the record, as EDGAR states no dated change of state of incorporation on a filing line. The segment move is not on the record, as the exchanges' tier transfers are not EDGAR filings. The halt flag reads listed, not halted.",
   "title": "Events and halts"
  },
  {
   "id": "orderability",
   "text": "The outcome is not determinable. The chapter's orderability section carries no client categories, so the outcome cannot name its client category. The rule version is acm-68000/us/reasonable-basis-suitability-finra-rule-2111/r1, and the chapter is as of 2026-11-04.",
   "title": "Orderability"
  },
  {
   "id": "coverage",
   "text": "No research houses were found on the issuer's investor-relations pages read.",
   "title": "Coverage"
  },
  {
   "id": "open_research",
   "text": "No openly published research notes were found on the record.",
   "title": "Open research"
  },
  {
   "id": "licensed",
   "text": "Licensed research: none loaded. A licensed row is served only to an agent whose firm holds that licence (licensor, entitlement). No licensed row is loaded.",
   "title": "Licensed"
  },
  {
   "id": "depth",
   "text": "The vintage is sealed. Sealed years that hold the issuer are 2021, 2022, 2023, 2024, 2025 and 2026. The market's earliest sealed date is 2021-01-04. The live record began on 2026-09-12.",
   "title": "As-of depth"
  },
  {
   "id": "sources",
   "text": "8 source pages are named on this page; every value above carries its own source page and read date in the numbers.",
   "title": "Sources"
  }
 ],
 "sources": [
  {
   "for": "identity.exchange",
   "source": "https://www.sec.gov/files/company_tickers_exchange.json"
  },
  {
   "for": "identity.isin",
   "source": "https://www.sec.gov/data-research/sec-markets-data/fails-deliver-data"
  },
  {
   "for": "identity.jurisdiction",
   "source": "https://data.sec.gov/submissions/CIK0001755058.json"
  },
  {
   "for": "the disclosure lines",
   "source": "https://mcp.us-cm-kg.ai/events/NASDAQ/AUC"
  },
  {
   "for": "the halt flag",
   "source": "https://www.nasdaqtrader.com/rss.aspx?feed=tradehalts"
  },
  {
   "for": "the auditor",
   "source": "https://www.sec.gov/Archives/edgar/data/1755058/000121390025119658/ea0268474-20f_atifholdings.htm"
  },
  {
   "for": "the orderability chapter",
   "source": "https://mcp.us-cm-kg.ai/book/aio.json"
  },
  {
   "for": "the record",
   "source": "https://mcp.us-cm-kg.ai/record/NASDAQ/AUC"
  }
 ],
 "title": "ATIF Holdings Ltd (AUC) — research page",
 "writer": {
  "by": "Claude through the platform account, Haiku class; one pass; checked against the numbers",
  "engine": "claude-haiku-5-5"
 }
}