Audited Financial Statements for Franchise Disclosure Documents in Ontario: What the Arthur Wishart Act Actually Requires (2026)
Ontario’s Arthur Wishart Act, 2000 requires franchisors to include financial statements in their disclosure document — when a full audit is required, when a review or notice-to-reader suffices, and the LPA sign-off rule most franchisors miss. By Bader A. Chowdry, CPA, CA, LPA.
