What is the auditor required to communicate with those charged with governance regarding Aw?

According to Aw's 2025 Franchise Disclosure Document, the auditor, Muhammad Zubairy, CPA PC, is required to communicate certain matters to those charged with governance. These communications include the planned scope and timing of the audit. This means Aw's auditor must inform the governing body about the extent and schedule of the audit activities to be performed.

Additionally, the auditor must communicate significant audit findings. This involves reporting any important issues or discrepancies discovered during the audit process that could impact the financial statements. The auditor is also obligated to communicate certain internal control-related matters identified during the audit. This includes reporting any weaknesses or deficiencies in Aw's internal controls that were observed during the audit.

These communications are essential for ensuring transparency and accountability in the financial reporting process. By informing those charged with governance about the audit's scope, findings, and internal control matters, the auditor helps them to fulfill their oversight responsibilities and make informed decisions about Aw's financial management.