Yes, according to C12 Group's 2025 Franchise Disclosure Document, the company includes audited financial statements. Exhibit B of the FDD contains the audited financial statements for December 31, 2024. The audit was conducted according to generally accepted auditing standards in the United States of America. An independent auditor's report is included, expressing an opinion on the fairness of the financial statements. Schriver, Carmona & Company, PLLC performed the audit for the statements as of December 31, 2022.

The inclusion of audited financial statements is a standard practice in franchising and provides potential franchisees with an added level of assurance regarding the financial health and stability of C12 Group. Audited statements have been examined by an independent accounting firm, adding credibility to the financial information presented. This allows prospective franchisees to make more informed decisions.

The independent auditor's report covers the consolidated balance sheets as of December 31, 2024 and 2023, and the related statements of operations, changes in members' equity, and cash flows for the years then ended, and the related notes to the financial statements. The auditor's opinion confirms that the financial statements present fairly, in all material respects, the financial position of C12 Group. The report also details the responsibilities of both C12 Group's management and the auditor in the preparation and audit of these financial statements.

Prospective franchisees should carefully review the audited financial statements and the accompanying notes, along with the independent auditor's report, to gain a comprehensive understanding of C12 Group's financial condition and performance. Understanding the auditor's opinion and any qualifications or disclaimers is crucial for assessing the financial risks and opportunities associated with investing in a C12 Group franchise.