In what city and state is Deloitte & Touche LLP located, who audited Benihana?

According to Benihana's 2024 Franchise Disclosure Document, Deloitte & Touche LLP, the independent registered public accounting firm, is located in Denver, Colorado. They have served as Benihana's auditor since 2021. Their audit includes procedures related to the evaluation of long-lived asset impairment indicators, such as testing the effectiveness of internal controls and the reasonableness of impairment indicator evaluations.

Deloitte & Touche LLP's audit procedures also involve testing long-lived restaurant assets for possible indications of impairment, including searching for locations with current period or projected losses. They perform inquiries of management regarding the processes and assumptions used to identify potential indicators of impairment and evaluate the consistency of these assumptions with evidence obtained in other areas of the audit. Additionally, they inspect minutes of the board of directors, the company's public statements, operating plans, and industry data to identify any evidence that may contradict management's assumptions.

Furthermore, Deloitte & Touche LLP tests the completeness and accuracy of the underlying source information used by management to identify quantitative indicators of impairment. This comprehensive audit approach aims to provide an opinion on the financial statements of The ONE Group Hospitality, Inc., ensuring they present fairly the company's financial position, results of operations, and cash flows in conformity with accounting principles generally accepted in the United States of America.