What is the auditor's responsibility to communicate with those charged with governance regarding the audit of Ben Jerrys?

According to Ben Jerrys's 2025 Franchise Disclosure Document, the auditor, KPMG LLP, is required to communicate with those charged with governance regarding several aspects of the audit. These communications include the planned scope and timing of the audit, ensuring that those involved are aware of the audit's extent and schedule.

Furthermore, the auditor must communicate significant audit findings, which would encompass any critical issues or discrepancies discovered during the audit process. This ensures transparency and allows for timely corrective action. The auditor is also obligated to report on certain internal control-related matters identified during the audit, providing insights into the effectiveness of Ben Jerrys's internal controls and highlighting areas that may need improvement.

This communication requirement is a standard practice in auditing, designed to keep the governing body informed and engaged in the financial oversight of the company. By communicating these key aspects, the auditor helps ensure that those charged with governance have a comprehensive understanding of the financial health and operational controls of Ben Jerrys.