What is the auditor's relationship requirement with Carbones Pizzeria to maintain audit integrity?

According to the 2025 Carbones Pizzeria Franchise Disclosure Document, the auditor, DNJ & Associates, is required to be independent of the company, M & T Pizza Incorporated and Subsidiaries. This requirement ensures that the auditor can perform their duties without any conflicts of interest, maintaining the integrity and objectivity of the audit.

The FDD specifies that the audit must be conducted in accordance with auditing standards generally accepted in the United States of America. These standards outline the responsibilities of the auditor, including the need to be independent and to meet other ethical responsibilities relevant to the audit. The auditor's report explicitly states their belief that the audit evidence obtained is sufficient and appropriate to provide a basis for their audit opinion.

For a prospective Carbones Pizzeria franchisee, this independence is crucial because it provides assurance that the financial statements of M & T Pizza Incorporated and Subsidiaries are presented fairly and accurately. This unbiased assessment of the company's financial position can help franchisees make informed decisions about investing in a Carbones Pizzeria franchise. The independence requirement helps to ensure that the audit is credible and reliable, which is essential for maintaining trust and confidence in the financial reporting process.