factual

Where is the auditing company for Best Brains located?

Best_Brains Franchise · 2025 FDD

Answer from 2025 FDD Document

ANIL MALHOTRA & CO. LTD.

CERTIFIED PUBLIC ACCOUNTANTS 419 EAST EUCLID AVENUE, MT PROSPECT, IL. 60056 TEL 847-873-1256; FAX 847-241-0034

INDEPENDENT AUDITOR'S REPORT

To the Board of Directors

Best Brains Inc

135 East Algonquin Rd

Arlington Heights, IL

Opinion

We have audited the accompanying financial statements of Best Brains Inc (an Illinois corporation), which comprise the balance sheets as of December 31, 2023 and the related statements of income, retained earnings, and cash flows for the years then ended, and the related notes to the financial statements.

ACCUTAX BIZSOLUTIONS LLC

Address: 1001 S. MAIN ST. STE 600 KALISPELL, MT 59901 Phone: (646) 543-5898

INDEPENDENT AUDITOR'S REPORT

To, The Board of Directors, Best Brains Inc. 135 East Algonquin Rd Arlington Heights, IL

Report on Financial Statements

We have audited the financial statements of Best Brains Inc., which comprise the balance sheet as of December 31, 2024, and 2023, and the related statements of operations, statement of stockholders' equity, and cash flows for the year then ended, and the related notes to the financial statements.

Nilesh Topiwala, CPA

Nelsh Topwale

Anil Malhotra & Co. Ltd

Mt. Prospect, IL

Date: May 1 ,2024

Accutax Bizsolutions LLC Certified Public Accountant

Kalispell, Montana

Date: May 7, 2025

Source: Item 21 — FINANCIAL STATEMENTS (FDD page 42)

What This Means (2025 FDD)

According to Best Brains' 2025 Franchise Disclosure Document, the company used two different auditing companies for their financial statements. For the financial statements as of December 31, 2023, the auditing company was Anil Malhotra & Co. Ltd, located at 419 East Euclid Avenue, Mt Prospect, IL 60056. Nilesh Topiwala, CPA, of Anil Malhotra & Co. Ltd signed the auditor's report on May 1, 2024.

For the financial statements as of December 31, 2024, Accutax Bizsolutions LLC performed the audit. Their address is 1001 S. Main St. Ste 600 Kalispell, MT 59901. The auditor's report from Accutax Bizsolutions LLC is dated May 7, 2025, but does not include a signature.

Prospective franchisees should note the change in auditing companies from 2023 to 2024. It would be prudent to inquire with Best Brains about the reason for this change and to understand if there were any specific issues or concerns that led to the switch. Reviewing the qualifications and experience of both auditing firms could also provide additional insight.

Disclaimer: This information is extracted from the 2025 Franchise Disclosure Document and is provided for research purposes only. It does not constitute legal or financial advice. Consult with a franchise attorney before making any investment decisions.