What is the auditor's responsibility regarding independence from Zoomin Groomin USA LLC?

According to the 2025 Zoomin Groomin Franchise Disclosure Document, the auditor, DASH Business Solutions, LLC, is required to be independent of Zoomin Groomin USA LLC. This independence is mandated by auditing standards generally accepted in the United States of America, under which the audit was conducted. The auditor must also meet other ethical responsibilities in accordance with the relevant ethical requirements relating to the audit.

The auditor's responsibility is to express an opinion on Zoomin Groomin's financial statements, ensuring they present fairly the company's financial position as of December 31, 2024, and the results of its operations and cash flows for the three years then ended, in accordance with generally accepted accounting principles in the United States of America. To form this opinion, the auditor must obtain reasonable assurance about whether the financial statements are free from material misstatement, whether due to fraud or error.

This requirement of independence ensures that the audit is unbiased and objective, providing a level of confidence to potential franchisees and other stakeholders regarding the financial health and stability of Zoomin Groomin. The auditor's opinion adds credibility to the financial statements, as it confirms that they have been prepared in accordance with established accounting standards and that the auditor has no conflicts of interest that could compromise their judgment. A prospective franchisee can take comfort in knowing that an independent party has reviewed Zoomin Groomin's financials.