With whom are the auditors required to communicate regarding the audit of Burneys Sweets More?

According to the 2025 FDD, the auditors for Burneys Sweets More are required to communicate with those charged with governance. This communication includes the planned scope and timing of the audit. It also covers significant audit findings and certain internal control related matters identified during the audit.

For a prospective Burneys Sweets More franchisee, this indicates that the company's financial audits are subject to oversight by an independent body. This body receives direct communication from the auditors regarding the audit's scope, findings, and any internal control issues. This communication helps ensure transparency and accountability in the financial reporting process.

This requirement is a standard practice in financial auditing, intended to provide an additional layer of scrutiny and oversight. Franchisees can take comfort in knowing that the financial statements of Burneys Sweets More are reviewed not only by management and the auditors but also by those charged with governance, who are kept informed of any significant issues identified during the audit.