Are the Body Brain Center financial statements prepared by Body and Brain Center, LLC?

According to Body Brain Center's 2025 Franchise Disclosure Document, the financial statements are indeed representations of Body Brain Center, LLC's management. Specifically, Note A to the financial statements clarifies that the financial statements and their accompanying notes are the representations of the company's management, who are responsible for their integrity and objectivity. This indicates that the management of Body Brain Center, LLC takes responsibility for the accuracy and fairness of the financial information presented.

This is a standard practice, as management typically has the most intimate knowledge of the company's financial operations. These policies conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the financial statements.

Prospective franchisees should understand that while the financial statements are prepared by the company's management, they are also subject to an independent audit. The independent auditors, ABC CPAs, provide an opinion on whether the financial statements present fairly the financial position of Body and Brain Center, LLC in accordance with accounting principles generally accepted in the United States of America. This audit adds a layer of assurance to the reliability of the financial statements.

Therefore, while Body Brain Center's management prepares the financial statements, they are also reviewed and audited by an independent accounting firm, providing a potential franchisee with a more reliable view of the company's financial health.