With whom is the auditor required to communicate regarding the audit of Body Brain Center?

According to Body Brain Center's 2025 Franchise Disclosure Document, the auditor, ABC CPAs, is required to communicate with those charged with governance. This communication includes the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters identified during the audit. This requirement ensures that key stakeholders are informed about the audit process and its outcomes.

For a prospective Body Brain Center franchisee, this indicates that the financial statements are subject to scrutiny by an independent auditor who must report important findings to the governing body of Body Brain Center. This process helps ensure the accuracy and reliability of the financial information presented in the FDD.

The communication between the auditor and those charged with governance is a standard practice in financial auditing, aimed at promoting transparency and accountability. Franchisees can take comfort in knowing that the financial health of Body Brain Center is regularly assessed and that any significant issues are brought to the attention of those in charge.