What is the auditor required to communicate to those charged with governance regarding the audit of Dryject?

According to Dryject's 2025 Franchise Disclosure Document, the auditor, Roger K. Stein, CPA LLC, is required to communicate certain matters to those charged with governance. These communications include the planned scope and timing of the audit. This means Dryject's auditor will inform those overseeing the company about the extent and schedule of the audit activities.

The auditor must also communicate significant audit findings. This involves reporting any important issues or observations that arise during the audit process. Additionally, the auditor is required to communicate certain internal control-related matters that were identified during the audit. This includes reporting any weaknesses or deficiencies in Dryject's internal controls that came to light during the audit.

For a potential Dryject franchisee, this indicates that the company's financial audits are subject to scrutiny and oversight. The communication requirements ensure that key stakeholders are informed about the audit process, findings, and any internal control issues. This transparency can provide a level of assurance regarding the financial health and management practices of the Dryject franchise system.