What are the auditors required to communicate to those charged with governance regarding the audit of Bojangles' financial statements?

According to Bojangles' 2025 Franchise Disclosure Document, the auditors are required to communicate with those charged with governance on several key aspects of the audit. These communications include the planned scope and timing of the audit, ensuring that those overseeing the company's governance are aware of the audit's extent and schedule.

Additionally, the auditors must report any significant findings that arise during the audit process. This ensures that governance is promptly informed of any critical issues or discrepancies identified in the financial statements.

Finally, the auditors are obligated to communicate certain internal control-related matters that they identify during the audit. This provides valuable insights into the effectiveness of the company's internal controls and helps governance address any weaknesses or areas for improvement. These communications collectively aim to provide transparency and ensure that those responsible for governance are well-informed about the financial health and operational integrity of Bojangles.