With whom is the auditor required to communicate regarding the audit of Aw?

According to Aw's 2025 Franchise Disclosure Document, the auditor is required to communicate with those charged with governance regarding the audit of the financial statements. This communication includes the planned scope and timing of the audit. The auditor will also communicate any significant audit findings. Finally, the auditor will communicate certain internal control-related matters identified during the audit.

For a prospective Aw franchisee, this indicates that the financial statements are subject to external audit oversight. The auditor's communication with those charged with governance ensures that potential issues are brought to the attention of the appropriate parties. This process helps to maintain the integrity and reliability of Aw's financial reporting.

It is important to note that the specific individuals or group considered "those charged with governance" are not defined in this excerpt. A prospective franchisee may want to ask Aw for clarification on who specifically receives these communications from the auditor.