With whom is the auditor required to communicate regarding the audit of Mr. Sandless?

According to Mr. Sandless's 2025 Franchise Disclosure Document, the auditor is required to communicate with those charged with governance. This communication includes several key aspects of the audit.

The auditor must discuss the planned scope and timing of the audit with those charged with governance. This ensures that the audit process is transparent and that the governing body is aware of the audit's timeline and objectives. Additionally, the auditor is obligated to report any significant findings that arise during the audit. These findings could include issues related to financial reporting, internal controls, or compliance with accounting standards.

Furthermore, the auditor must communicate certain internal control-related matters identified during the audit. This is crucial for maintaining the integrity of Mr. Sandless's financial reporting systems. By informing those charged with governance about any weaknesses or deficiencies in internal controls, the auditor enables them to take corrective action and improve the overall financial health of the company. This communication helps ensure that Mr. Sandless maintains sound financial practices and adheres to regulatory requirements.