With whom are auditors required to communicate regarding the audit of Coffee News?

According to Coffee News' 2025 Franchise Disclosure Document, the auditors are required to communicate with those charged with governance. This communication includes the planned scope and timing of the audit, significant audit findings, and certain internal control related matters identified during the audit.

For a prospective Coffee News franchisee, this indicates that the audit process involves oversight by a governing body within the Coffee News organization. The communication ensures that key stakeholders are informed about the audit's progress, findings, and any issues related to internal controls.

This requirement aligns with standard auditing practices, ensuring transparency and accountability in the financial reporting process. Franchisees can be confident that financial statements are subject to scrutiny and that any significant issues are communicated to the appropriate parties within Coffee News.