Which accounting standards codification does CPUSA LLC follow for Amorino?

According to Amorino's 2025 Franchise Disclosure Document, CPUSA LLC follows the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC). CPUSA LLC uses the ASC as its sole source for authoritative guidance.

For a prospective Amorino franchisee, this means that the financial statements included in the FDD are prepared in accordance with these standards. These standards provide a framework for how financial information is recorded, measured, and presented. This ensures a level of consistency and comparability in financial reporting.

Understanding that Amorino adheres to FASB ASC is crucial for franchisees as it provides a basis for evaluating the financial health and performance of the company. Franchisees can rely on these standards to interpret the financial statements and make informed decisions about their investment. It also allows franchisees to compare Amorino's financial performance with other franchises or businesses that follow the same accounting standards.