What is the auditor's responsibility to communicate with those charged with governance regarding the audit of Boulder Designs?

According to Boulder Designs' 2025 Franchise Disclosure Document, the auditor has specific communication responsibilities with those charged with governance. These responsibilities include discussing the planned scope and timing of the audit to ensure transparency and coordination.

Furthermore, the auditor is required to communicate significant audit findings, which could include any material misstatements or irregularities detected during the audit process. This ensures that those in governance are fully informed about the financial health and accuracy of Boulder Designs' financial statements.

Finally, the auditor must also communicate certain internal control-related matters identified during the audit. This is crucial for maintaining sound financial practices and addressing any weaknesses in the company's internal controls. These communications collectively aim to provide a comprehensive overview of the audit process and its outcomes to those responsible for overseeing Boulder Designs' financial governance.