What ethical requirements are the auditors of Anago Cleaning Systems, Inc. required to meet?

According to Anago's 2025 Franchise Disclosure Document, the auditors, Miller CPA, PLLC, must adhere to specific ethical requirements. As stated in the Independent Auditor's Report, the audits were conducted following generally accepted auditing standards in the United States of America (GAAS). A key aspect of these standards is the requirement for the auditors to be independent of Anago Cleaning Systems, Inc. and Subsidiaries.

In addition to independence, the auditors are obligated to meet other ethical responsibilities in accordance with relevant ethical requirements pertaining to their audits. This encompasses maintaining objectivity, integrity, and professional skepticism throughout the audit process. The auditors' report indicates that they believe the audit evidence obtained is sufficient and appropriate to provide a basis for their audit opinion, suggesting adherence to these ethical and professional standards.

Furthermore, the auditors' responsibilities include exercising professional judgment and maintaining professional skepticism during the audits. They are also tasked with identifying and assessing the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, and designing and performing audit procedures responsive to those risks. These procedures involve examining evidence regarding the amounts and disclosures in the consolidated financial statements on a test basis. These responsibilities align with standard auditing practices aimed at ensuring the accuracy and reliability of financial statements.