Does the audit of Best Brains include an opinion on the effectiveness of the company's internal control?

According to the 2025 Best Brains Franchise Disclosure Document, the audit performed does not include an opinion on the effectiveness of Best Brains Inc's internal control. The auditor's responsibilities include obtaining an understanding of internal control relevant to the audit to design appropriate procedures, but not to express an opinion on its effectiveness.

This means that while the auditor assesses internal controls to plan the audit, they do not provide a separate, explicit opinion on whether those controls are well-designed and operating effectively. A prospective franchisee should understand that the financial statements have been audited for accuracy and fair presentation, but the audit does not guarantee the strength or reliability of Best Brains' internal controls.

For a potential Best Brains franchisee, this highlights the importance of conducting their own due diligence regarding the franchisor's financial and operational systems. Understanding the franchisor's internal controls and business practices can help a franchisee assess the risks and potential challenges of investing in the franchise system.