With whom is the auditor required to communicate regarding the planned scope and timing of the Ledgers audit?

According to the 2025 Ledgers Franchise Disclosure Document, the auditor, Bernard Robinson & Company, I.S.P., is required to communicate with those charged with governance. This communication includes details regarding the planned scope and timing of the audit. It also includes significant audit findings, and certain internal control related matters identified during the audit.

For a prospective Ledgers franchisee, this indicates that the company's financial audits are subject to oversight by a governance body. This body receives direct communication from the auditor regarding the audit's planning, execution, and findings.

The communication ensures that key stakeholders are informed about the financial health and internal controls of Ledgers. This transparency can provide franchisees with confidence in the accuracy and reliability of the financial information provided by the company. It also allows for potential issues to be identified and addressed promptly, safeguarding the interests of both the franchisor and its franchisees.