As of what date are the Body Brain Center's financial statements for 2022 audited?

According to Body Brain Center's 2025 Franchise Disclosure Document, the financial statements for the years ended December 31, 2022 and 2021, were audited and the audit report was issued by ABC CPAs in Los Angeles, CA on February 7, 2023. This indicates that the audit work was completed, and the auditors' opinion was finalized by this date.

For a prospective franchisee, this date is important because it provides a specific point in time when the financial information was verified by an independent accounting firm. This verification lends credibility to the financial statements and can help franchisees make informed decisions.

The audit was conducted in accordance with auditing standards generally accepted in the United States of America (GAAS). These standards require the auditors to exercise professional judgment and maintain professional skepticism throughout the audit, assess the risk of material misstatement of the financial statements, obtain an understanding of internal control, evaluate the appropriateness of accounting policies, and evaluate the overall presentation of the financial statements.