What is the auditor required to communicate to those charged with governance at Goldfish Swim School?

According to the 2025 Goldfish Swim School Franchise Disclosure Document, the auditor is required to communicate with those charged with governance regarding several key aspects of the audit. These communications include the planned scope and timing of the audits, ensuring that those overseeing the financial governance of Goldfish Swim School are aware of the audit's extent and schedule.

Furthermore, the auditor must report significant audit findings, which would encompass any material issues or discrepancies discovered during the audit process. This ensures transparency and allows the governance body to address any potential problems promptly. The auditor is also obligated to communicate certain internal control-related matters identified during the audits.

These requirements ensure that the governance structure of Goldfish Swim School is well-informed about the financial health and internal controls of the company. This communication helps maintain the integrity of the financial reporting and provides a basis for informed decision-making by those charged with governance.