Does the Counselor Realty FDD mention any specific deadlines related to the audit evidence?

According to Counselor Realty's 2025 Franchise Disclosure Document, the company evaluated subsequent events through April 21, 2025, which was the date the financial statements were available to be issued. This date serves as a cutoff for considering events that might require recording or disclosure in the company's financial statements.

This means that any events occurring after April 21, 2025, would not be included in the financial statements for the years ending December 31, 2024, 2023, and 2022. This is a standard accounting practice to ensure that financial statements reflect the most accurate and up-to-date information available at the time of their release.

For a prospective Counselor Realty franchisee, this information is relevant because it provides insight into the timeline for financial reporting and the period that the auditors considered when forming their opinion on the company's financial health. It assures that the financial statements reflect events known up to a specific date, enhancing the reliability of the financial information presented.