What internal control related matters must the auditor communicate regarding Carbones Pizzeria?

According to the 2025 Carbones Pizzeria Franchise Disclosure Document, the auditor is required to communicate with those charged with governance regarding the planned scope and timing of the audit. This communication also includes significant audit findings identified during the audit. Furthermore, the auditor must communicate certain internal control related matters that were identified during the audit.

For a potential Carbones Pizzeria franchisee, this indicates that the company's financial audits are subject to scrutiny regarding internal controls. The auditor's responsibility extends to informing the governing body of any weaknesses or issues found during the audit process. However, the audit is not for the purpose of expressing an opinion on the effectiveness of the Company's internal control. Accordingly, no such opinion is expressed.

This communication ensures transparency and accountability in the financial reporting process of Carbones Pizzeria. While the auditor does not provide an explicit opinion on the overall effectiveness of internal controls, the communication of identified matters allows the company to address any potential weaknesses and improve its financial management practices. Prospective franchisees can take comfort in knowing that the financial statements are independently audited and that any significant internal control issues are brought to the attention of those in charge of governance.