What are the auditors required to communicate to those charged with governance regarding the audit of Chesters?

According to Chesters's 2025 Franchise Disclosure Document, the auditors are required to communicate with those charged with governance regarding several key aspects of the audit. These include the planned scope and timing of the audits, ensuring that those overseeing the company's governance are aware of the audit's breadth and schedule.

Additionally, the auditors must communicate any significant audit findings. This ensures that governance is promptly informed of any material issues or discrepancies uncovered during the audit process. Furthermore, the auditors are obligated to report on certain internal control-related matters that they identify during the audits. This provides governance with insights into the effectiveness of the company's internal controls and any weaknesses that may need to be addressed.

This communication requirement ensures transparency and accountability in the financial oversight of Chesters. By keeping those charged with governance informed about the audit's scope, findings, and internal control matters, the auditors contribute to the overall integrity and reliability of the company's financial reporting.