With whom is the auditor required to communicate regarding the audit for Sonesta Select Sonesta Essential?

According to the 2025 Franchise Disclosure Document, the auditor for Sonesta Select Sonesta Essential is required to communicate with those charged with governance. This communication includes discussing the planned scope and timing of the audit, any significant findings that arise during the audit, and any internal control-related matters identified during the audit.

For a prospective franchisee, this indicates that the audit process involves oversight and communication with individuals or groups responsible for the governance of Sonesta Select Sonesta Essential. These "individuals charged with governance" are not explicitly named in the excerpt, but they likely include the company's board of directors, audit committee, or other similar bodies responsible for overseeing the financial reporting process and internal controls.

This communication ensures that those in charge of governance are informed about the audit's progress, key issues identified, and the effectiveness of internal controls. This transparency helps maintain the integrity of the financial reporting and provides an additional layer of accountability. Franchisees can be confident that the financial statements are subject to thorough review and that any significant issues are brought to the attention of the appropriate governing bodies.