What are the auditors required to communicate to those charged with governance at Goldfish Swim School?

According to the 2025 FDD, the auditors for Goldfish Swim School are required to communicate certain information to those charged with governance. This communication includes the planned scope and timing of the audits. This allows the governing body to understand the extent and schedule of the audit work being performed.

Additionally, the auditors must communicate significant audit findings. This ensures that those in charge of governance are aware of any important issues or discrepancies that the auditors have identified during their review of the financial statements. These findings could relate to accounting practices, internal controls, or other areas of concern.

Finally, the auditors are required to communicate certain internal control-related matters that they identified during the audits. This helps the governing body understand any weaknesses or deficiencies in the company's internal control systems that could impact the reliability of financial reporting. By communicating these matters, the auditors provide valuable information to help improve the overall governance and financial oversight of Goldfish Swim School.