What is the auditor required to communicate to those charged with governance at Cicis?

According to Cicis's 2025 Franchise Disclosure Document, the auditor is required to communicate with those charged with governance regarding several key aspects of the audit. These communications include the planned scope and timing of the audit, ensuring that those overseeing Cicis's financial reporting are aware of the audit's roadmap.

Furthermore, the auditor must report significant audit findings, which would encompass any material misstatements or irregularities discovered during the audit process. This ensures transparency and allows the governance body to address any issues promptly.

Lastly, the auditor is obligated to communicate certain internal control-related matters identified during the audit. This could involve weaknesses or deficiencies in Cicis's internal controls that could impact the reliability of financial reporting. By communicating these matters, the auditor provides valuable insights to help strengthen Cicis's internal control environment.

In summary, these communications are crucial for maintaining the integrity and transparency of Cicis's financial reporting and ensuring that those charged with governance are well-informed about the audit process and its findings.