What years are covered by the audited consolidated financial statements for Focus Cfo included in Exhibit D?

According to Focus Cfo's 2025 Franchise Disclosure Document, the audited consolidated financial statements included as Exhibit D cover the years December 31, 2024, 2023, and 2022. These statements provide a financial overview of the company's performance over the three-year period.

The inclusion of these financial statements is a standard practice in franchise disclosure, allowing potential franchisees to review the financial health and stability of Focus Cfo. By examining these statements, prospective franchisees can assess Focus Cfo's revenue, expenses, assets, and liabilities, which can inform their investment decision.

The auditor's report included with the financial statements offers an independent opinion on the fairness of the presentation of Focus Cfo's financial position and results of operations for those years. This report confirms that the financial statements are presented in accordance with generally accepted accounting principles. Furthermore, the report mentions a correction of an error related to the understatement of liabilities and overstatement of franchise fees and net income as of December 31, 2023, which has been restated in the current financial statements. This transparency can help a franchisee understand the complete financial picture of Focus CFO.