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

According to the 2025 Eos Worldwide Franchise Disclosure Document, the auditor, RSM US LLP, has specific communication responsibilities to those charged with governance. These communications include the planned scope and timing of the audit, ensuring that those overseeing Eos Worldwide's financial reporting are aware of the audit's timeline and breadth.

Additionally, the auditor is required to report significant audit findings. This would encompass any material misstatements detected, weaknesses in internal controls, or instances of fraud uncovered during the audit process. These findings are crucial for the governance to take appropriate corrective actions and improve the financial oversight of Eos Worldwide.

Finally, the auditor must communicate certain internal control-related matters identified during the audit. This involves informing the governance about any deficiencies or weaknesses in Eos Worldwide's internal control systems that could potentially lead to financial misstatements. By addressing these issues, Eos Worldwide can strengthen its internal controls and reduce the risk of errors or fraud in its financial reporting.