What are the auditors required to communicate to those charged with governance regarding the audit of Hardees' financial statements?

According to Hardees's 2025 Franchise Disclosure Document, the auditors are required to communicate certain information to those charged with governance. This communication includes the planned scope and timing of the audit. This means that the auditors must inform the governing body about the extent and schedule of the audit activities they intend to perform.

Additionally, the auditors must report significant audit findings. These findings could include any material misstatements, weaknesses in internal controls, or instances of non-compliance with accounting standards that the auditors uncover during their examination. The communication of these findings ensures that those charged with governance are aware of critical issues that could impact the accuracy and reliability of Hardees' financial statements.

Finally, the auditors are also required to communicate certain internal control related matters that they identified during the audit. This involves reporting any deficiencies or weaknesses in Hardees' internal control systems that could affect financial reporting. By communicating these matters, the auditors provide valuable insights that can help Hardees improve its internal controls and enhance the integrity of its financial reporting processes.