Company: LGCY
Filing Date: 2025-10-24
Form Type: DEF 14A
Source: 0001493152-25-019285
Chunk: 28

Company: Legacy Education Inc.
Filing Date: 2025-10-24
Form: DEF 14A
Chunk 28
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| ● | the                                                                                                                           
 impact on a director’s independence in the event that the related person is a director, immediate family member of a director 
 or an entity with which a director is affiliated;                                                                             |
| ● | the                                                                                                                           
 availability of other sources for comparable services or products; and                                                        |
| ● | the                                                                                                                           
 terms available to or from, as the case may be, unrelated third parties or to or from employees generally.                    |

The policy requires that, in determining whether to approve, ratify or reject a related person transaction, our audit committee, or other independent body of our board of directors, must consider, in light of known circumstances, whether the transaction is in, or is not inconsistent with, our best interests and those of our shareholders, as our audit committee, or other independent body of our board of directors, determines in the good faith exercise of its discretion.

| 16 |

<div align='center'>PROPOSAL 2: RATIFICATION OF
INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

Our audit committee has appointed Soldinger as the Company’s independent registered public accounting firm for the fiscal year ending June 30, 2026 and our Board has directed that management submit the appointment of Soldinger as the Company’s independent registered public accounting firm for ratification by the shareholders at the 2025 Annual Meeting. Representatives of Soldinger are expected to be virtually present at the 2025 Annual Meeting, will have an opportunity to make a statement if they so desire, and be available to respond to appropriate questions. Soldinger was appointed to serve as our independent registered public accounting firm in 2018.

Shareholder ratification of the appointment of Soldinger as the Company’s independent registered public accounting firm is not required law. However, our Board is submitting the audit committee’s appointment of Soldinger to the shareholders for ratification as a matter of good corporate practice. If the shareholders fail to ratify the appointment, the audit committee will reconsider whether to retain that firm. Even if the appointment is ratified, the audit committee, in its discretion, may direct the appointment of a different independent registered public accounting firm at any time during the year if the audit committee determines that such a change would be in the best interests of the Company and its shareholders.

Independent Registered Public Accountant’s Fee

The following table sets forth the aggregate fees billed by L J Soldinger Associates, LLC for the year ended June 30, 2025, and June 30, 2024 as