According to Checkersrallys's 2025 Franchise Disclosure Document, the Report of Independent Auditors can be found within Item 21, which contains the financial statements. Specifically, Exhibit H of the FDD includes the Consolidated Financial Statements and Report of Independent Certified Public Accountants for Checkers Drive-In Restaurants, Inc. and Subsidiaries. These statements cover the periods as of December 30, 2024 (Successor) and January 1, 2024 (Successor), the year ended December 30, 2024 (Successor), the period from June 17, 2023 through January 1, 2024 (Successor), and the period from January 3, 2023 through June 16, 2023 (Predecessor).

Furthermore, the table of contents within Item 21 lists the "Report of Independent Certified Public Accountants" on page 3. This report is crucial for prospective franchisees as it provides an independent assessment of Checkersrallys's financial health and stability.

Two different accounting firms, Grant Thornton LLP and Ernst & Young LLP, audited Checkersrallys's financial statements for different periods. Grant Thornton LLP audited the consolidated financial statements as of December 30, 2024, while Ernst & Young LLP audited the statements as of January 1, 2024, and January 2, 2023. Both firms expressed an unmodified opinion, indicating that the financial statements present fairly the financial position of Checkersrallys in accordance with accounting principles generally accepted in the United States of America.