UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): ~~June 16~~October 9, 2023

LEADER CAPITAL HOLDINGS CORP.

(Exact name of registrant as specified in its charter)

Nevada

000-56159

37-1853394

(State or other jurisdiction

of incorporation)

(Commission

File Number)

(IRS Employer

Identification No.)

Rm. 301, 3F., No. 131, Sec. 3, Minsheng E. Rd., Songshan Dist., Taipei City 105405, Taiwan (R.O.C.)		105405
Rm. 711, 7F., No. 89, Section 1, Zhongqing Road, North District, Taichung City, Taiwan (R. O. C.)		404638
(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code: +886-29-~~2547~~5843-~~5643~~8741

N/A

(Former address since last report: ~~Room~~Rm. ~~2708-09~~301, ~~Metropolis~~3F., ~~Tower~~No. 131, Sec. 3, Minsheng E. Rd.,

~~10 Metropolis~~Songshan ~~Drive~~Dist., ~~Hung~~Taipei ~~Hom~~City 105405, ~~Hong~~Taiwan ~~Kong~~(R. O. C.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425).

☐	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12).

☐	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)).

☐	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)).

Securities registered pursuant to Section 12(b) of the Act: None.

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

~~Item 4.01~~FORWARD-LOOKING ~~Changes in Registrant’s Certifying Accountant~~STATEMENTS

~~On June~~This ~~15,~~Form ~~2023,~~8-K ~~the~~and ~~Board~~other ofreports ~~Directors~~filed ofby ~~Leader~~Registrant from ~~Capital~~time ~~Holdings~~to ~~Corp.~~time with the Securities and Exchange Commission (collectively, the “~~Company~~Filings”) ~~approved~~contain ~~the~~or ~~engagement~~may ofcontain forward-looking ~~ARK~~statements ~~PRO~~and ~~CPA~~information &that COare ~~(“ARK”)~~based upon beliefs of, and information currently available to, Registrant’s management as ~~its~~well as ~~independent~~estimates ~~registered~~and ~~public~~assumptions ~~accounting~~made ~~firm~~by ~~for~~Registrant’s management. When used in the ~~fiscal~~Filings ~~year~~the ~~ended~~words ~~August~~“anticipate,” 31“believe,” “estimate,” ~~2023~~“expect,” “future,” “intend,” “plan” or the negative of these ~~subject~~terms and similar expressions as they relate to ~~ARK~~Registrant or Registrant’s ~~completion~~management identify forward-looking statements. Such statements reflect the current view of ~~their~~Registrant ~~client~~with ~~acceptance~~respect ~~procedures.~~to Onfuture ~~the~~events ~~same~~and ~~day~~are subject to risks, ~~the~~uncertainties, ~~Board~~assumptions and other factors relating to Registrant’s industry, Registrant’s operations and results of ~~Directors~~operations ~~approved~~and ~~the~~any ~~dismissal~~businesses that may be acquired by Registrant. Should one or more of ~~Centurion~~these ZDrisks ~~CPA~~or &uncertainties ~~Co.~~materialize, ~~(“Centurion”)~~or asshould ~~independent~~the ~~registered~~underlying ~~public~~assumptions prove ~~accounting~~incorrect, ~~firm~~actual ofresults ~~the~~may ~~Company~~differ significantly from those anticipated, ~~effective~~believed, ~~immediately~~estimated, expected, intended or planned.

~~Centurion’s reports~~Although onRegistrant ~~the~~believes ~~financial~~that ~~statements of~~ the ~~Company~~expectations reflected asin ~~of and for~~ the ~~years~~forward-looking ~~ended~~statements ~~August~~are 31reasonable, ~~2022~~Registrant ~~and~~cannot ~~2021~~guarantee ~~contained~~future noresults, ~~adverse~~levels ~~opinion~~of activity, performance or ~~disclaimer~~achievements. ofExcept ~~opinion~~as ~~and~~required ~~were~~by ~~not~~applicable ~~qualified~~law, orincluding ~~modified~~the assecurities tolaws ~~uncertainty,~~of ~~audit~~the ~~scope~~United ~~or accounting principle~~States, ~~except~~Registrant ~~for~~does annot ~~explanatory~~intend ~~paragraph~~to inupdate ~~such~~any ~~reports~~of ~~regarding substantial doubt about~~ the ~~Company’s~~forward-looking ~~ability~~statements to ~~continue~~conform asthese astatements ~~going~~to ~~concern~~actual results.

For the years ended August 31, 2022 and 2021, and through the interim period ended November 30, 2022 and February 28, 2023, or subsequently upto June 15, 2023, the Company had no “disagreements” (as described in Item ~~304(a)(1)(iv)~~8.01 ofOther Regulation S-K) with Centurion on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Centurion, would have caused it to make reference to the subject matter of such disagreements in its audit reportsEvents.

~~For the~~On ~~years~~October ~~ended August 31~~6, ~~2022 and 2021~~2023, ~~and~~Leader ~~through~~Capital Holdings ~~the interim period ended November 30~~Corp., ~~2022~~a ~~and~~Nevada ~~February~~corporation ~~28,~~(the ~~2023, there was one~~ “~~reportable event~~Company” ~~within the meaning of Item 304(a~~)~~(1)(v)~~ ofhas ~~Regulation~~moved ~~S-K, relating to disclosure of material weaknesses in~~ the ~~Company’s~~corporate ~~internal~~headquarter ~~control~~to ~~over~~Rm. ~~financial~~711, ~~reporting~~7F., AsNo. ~~previously reported~~89, ~~the management of the Company identified following~~Section ~~material~~1, ~~weaknesses~~Zhongqing asRoad, ofNorth ~~August 31~~District, ~~2022:~~Taichung ~~(i)~~City,Taiwan ~~the Company does not have an audit committee;~~ (iiR.O.C.) the Company does not maintain adequate written policies and procedures; (iii) the Company did not implement appropriate information technology controls; and (iv) the Company does not have sufficient and skilled accounting personnel with an appropriate level of technical accounting knowledge and experience in the application of accounting principles generally accepted in the United States commensurate with the Company’s financial reporting requirements404638.

~~During the~~Item ~~Company’s~~9.01 ~~fiscal~~Financial ~~years~~Statements ~~ended August 31, 2022~~ and 2021, and through the subsequent interim period on or prior to June 15, 2023, neither the Company nor anyone on its behalf has consulted with ARK on either (a) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, or (b) any matter that was the subject of a disagreement Form 10-K (and the related instructions thereto)Exhibits.

~~The Company has provided Centurion with a copy of the statements set forth in this filing on Form 8-K with the Securities and Exchange Commission~~ (~~the “SEC”~~d). The Company requested that Centurion furnish the Company with a letter addressed to the SEC stating whether Centurion agrees with the statements in this Form 8-K as required by SEC rules, and Centurion has furnished the requested letter, which is attached as Exhibit 16Exhibits.~~1 to this Form 8-K.~~

Item 9.01 Financial Statements and Exhibits.

Exhibit No.		Description
104		Cover Page Interactive Data File (embedded within the Inline XBRL document)

~~(d) Exhibits.~~2

Exhibit No.		Description
16.1		Letter dated June 16, 2023 from Centurion ZD CPA & Co. to the Securities and Exchange Commission, regarding change in certifying accountant of the Company.
104		Cover Page Interactive Data File (embedded within the Inline XBRL document)

SIGNATURES

2Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

SIGNATURES

	LEADER CAPITAL HOLDINGS CORP.

Date: October 10, 2023	By:	/s/ Yi-Hsiu Lin
		Yi-Hsiu Lin
		Chief Executive Officer

~~Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.~~3

	LEADER CAPITAL HOLDINGS CORP.
Date: June 16, 2023	By:	/s/ Yi-Hsiu Lin
		Yi-Hsiu Lin Chief Executive Officer

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