What accounting firm audited the Big Apple Bagels financial statements?

accurate books, records and accounts prepared pursuant to such accounting procedures as may be prescribed by Franchisor from time to time,

copies of sales tax returns and copies of such portions of Franchisee's state and federal income tax returns as reflect the operation of the BAGELS Store.

• b. Reports and Tax Returns to be Furnished to Franchisor. Franchisee shall furnish to Franchisor the following: (i) on or before 5:00 p.m. on Monday of each week, an electronic (email) report of the Gross Revenues of the BAGELS Store for the preceding week, (ii) on or before 5:00 p.m. on Monday of each week, a mailed or faxed copy of the BAGELS Store's register tape or report (as applicable) used as the basis for the sales that were reported for the preceding week, (iii) by the thirtieth (30th) day of each quarter a profit and loss statement as of the end of the preceding quarter, a year-to-date profit and loss statement and a balance sheet as of the end of the preceding month; (iv) within ninety (90) days after the end of each fiscal year of the BAGELS Store, an annual profit and loss statement and source and use of funds statement for the BAGELS Store and a balance sheet for the BAGELS Store as of the end of each fiscal year, reviewed by an independent certified public accountant, or, if requested by Franchisor, accompanied by an opinion of a certified public accountant or firm of certified public accountants selected by Franchisee and approved by Franchisor, which opinion may be qualified only to the extent reasonably acceptable to Franchisor; and (v) by the due date by which Franchisee is required to file with applicable governmental agency each of the following tax returns, exact copies of all state sales tax returns and such portions of Franchisee's federal and state income tax returns as reflect the operation of the BAGELS Store. Further, Franchisee shall furnish to Franchisor copies of other reports designated by Franchisor and such other forms, reports, records, financial statements, register tapes or reports, supporting records and other information as Franchisor from time to time prescribes. All such financial statements, reports and information shall be on forms approved by Franchisor and shall be signed and verified by Franchisee. The reference to "register tapes" or "tapes" in any provisions of this Franchise Agreement applies only to BAGELS Stores that were not required to update to the current POS System, which generates reports by means other than a register tape. Franchisee agrees that his POS System will be polled by Franchisor to verify Gross Revenues. Franchisor may access Franchisee's POS System by electronic means, including remote access, modem, the cloud, or any other Internet-based technology available to Franchisor, without Franchisee's knowledge or consent. Franchisor reserves the right to download sales, other data and communications from Franchisee's POS System. Franchisor shall also have the right to obtain other sales data, in order to gather sales trend data, product mix information, or any other purpose Franchisor in its sole discretion deems appropriate. Franchisee must afford Franchisor unimpeded access to Franchisee's POS System as Franchisor may request, in the manner, form, and at the times requested by Franchisor. Franchisor (and its accountant and/or other designee) shall have the right to make extracts from the copies of all such documents and information.
• c. Use of Data, Name, Photograph, and Biographical Information. Franchisee consents to the use of Franchisee's name, photograph, and biographical and financial data concerning the operation of Franchisee's business, as well as photographs of the

interior and exterior of Franchisee's BAGELS Store, in Franchisor's advertising and other literature promoting Franchisor..

• d. Consent and Authorization for Accountant to Furnish Data to Franchisor. Franchisee shall furnish Franchisor the identity and contact information for Franchisee's accountant. Franchisee hereby consents, authorizes, and instructs Franchisee's accountant to furnish Franchisor, upon written request of Franchisor, copies of Franchisee's financial records, sales information, financial reports, or any other data in the possession of the Franchisee's accountant, relating to Franchisee's business. In connection with this obligation, Franchisee shall execute the authorization to Franchisee's accountant attached to this Agreement as Rider G.
• e. Franchisor's Right to Furnish Data to Governmental Agencies. Franchisee agrees that Franchisor has the right, without Franchisee's prior consent or knowledge to furnish Franchisee's financial records that are in the possession of Franchisor, to governmental agencies that request said information from Franchisor.
• f.

Source: Item 21 — FINANCIAL STATEMENTS (FDD page 86)