According to the 2025 Focus Cfo Franchise Disclosure Document, the audited financial statements can be found in Exhibit D. Specifically, Exhibit D to the Disclosure Document is titled "Audited Financial Statements" and contains the consolidated financial statements for December 31, 2024, 2023, and 2022.

These financial statements provide a prospective franchisee with an overview of Focus Cfo's financial health over the past three years. Reviewing these statements is crucial for understanding the company's revenue, expenses, assets, and liabilities.

As part of the FDD, Focus Cfo includes an independent auditor's report. This report expresses the auditor's opinion on the fairness of the presentation of Focus Cfo's financial statements in accordance with generally accepted accounting principles. The inclusion of audited financial statements and an auditor's report adds credibility to the financial information presented in the FDD.