Change of Independent Registered Public Accounting Firm
The board of directors (the “Board”) of 17 Education & Technology Group Inc. (the “Company”) and the audit committee of the Board approved the dismissal of Deloitte Touche Tohmatsu Certified Public Accountants LLP (“Deloitte”) as the Company’s independent registered public accounting firm, effective May 27, 2026, and the appointment of Marcum Asia CPAs LLP (“Marcum Asia”) as the Company’s new independent registered public accounting firm for the year ending December 31, 2026, effective May 27, 2026.
Previous Independent Registered Public Accounting Firm
The reports of Deloitte on the Company’s consolidated financial statements for the years ended December 31, 2024 and 2025 contained no adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting principles.
During the years ended December 31, 2024 and 2025, and the subsequent interim period through May 27, 2026, there have been (i) no disagreements (as defined in Item 16F(a)(1)(iv) of Form 20-F) between the Company and Deloitte 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 Deloitte, would have caused Deloitte to make reference thereto in their reports on the Company’s consolidated financial statements for such years, and (ii) no reportable events (as defined in Item 16F(a)(1)(v) of Form 20-F).
The Company provided Deloitte with a copy of the disclosures it is making in this report on Form 6-K and requested that Deloitte furnish it with a letter addressed to the U.S. Securities and Exchange Commission (“SEC”) stating whether or not Deloitte agrees with the above disclosures and, if not, stating the respects in which Deloitte does not agree. A copy of Deloitte’s letter to the SEC, dated May 28, 2026, is attached herewith as Exhibit 16.1 to this report on Form 6-K.
New Independent Registered Public Accounting Firm
During the years ended December 31, 2024 and 2025 and the subsequent interim period through May 27, 2026, neither the Company nor anyone acting on its behalf consulted with Marcum Asia regarding (i) 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 consolidated financial statements, and neither a written report was provided to the Company nor was oral advice provided that Marcum Asia concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement (as defined in Item 16F(a)(1)(iv) of Form 20-F), or a reportable event (as defined in Item 16F(a)(1)(v) of Form 20-F).